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petitioner’s return as filed and made the appropriate assessments
of tax, additions to tax, and interest.
On or about May 24, 2005, petitioner filed a purported
amended tax return for 1998 on which he claimed that his self-
employment income, reported on Schedule C, Profit or Loss From
Business, was not taxable, and he reported no tax liability.
Ms. Smalls informed petitioner that his purported amended return
provided no basis for changing his original 1998 return submitted
on January 18, 2005. Petitioner supported his purported amended
return citing numerous typical frivolous tax protester type
arguments.
On June 18, 2005, respondent sent petitioner a Final Notice
of Intent to Levy and Your Right to a Hearing, advising
petitioner that respondent intended to collect by levy
petitioner’s unpaid tax liability for 1998. In a letter dated
June 28, 2005, petitioner requested a section 6330 hearing with
respondent’s Appeals Office, raising numerous frivolous tax
protester type arguments. In letters dated September 30 and
October 18, 2005, petitioner again raised his frivolous tax
protester arguments and attached copies of his frivolous amended
return claiming he did not owe tax for 1998.
Petitioner’s section 6330 hearing was assigned to Settlement
Officer Robert Bethea (Mr. Bethea). In a letter dated November
7, 2005, Mr. Bethea warned petitioner that his claims were
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