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On October 11, 2001, respondent sent petitioner a letter
stating that his 2000 return could not be filed. Respondent
informed petitioner that his claims had been repeatedly rejected
as frivolous and without merit, and that he could be subject to a
penalty under section 6702 of $500 for filing a frivolous return.
To avoid the assessment of the penalty and to prevent a notice of
deficiency from being issued, respondent advised petitioner to
file an amended return within 30 days.
On November 20, 2001, petitioner sent a letter to respondent
demanding to see “if you have the authority to determine whether
anyone’s tax return is ‘frivolous’”. Petitioner requested a
meeting with respondent to “present my case or defense by oral
and documented evidence, and submit rebuttal evidence, and
conduct such cross-examination as may be required for a full and
true disclosure of the facts”.
On May 15, 2002, respondent sent petitioner two letters
indicating that respondent could not process petitioner’s 1999 or
2000 Federal income tax return. Respondent informed petitioner
that penalties under section 6702 would be assessed and returns
would be prepared for him. Respondent prepared substitutes for
returns for petitioner using information provided by third
parties.
On September 18, 2002, respondent sent petitioner notices of
deficiency for 1999 and 2000. For 1999, respondent determined a
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Last modified: May 25, 2011