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of intent to levy, petitioner timely filed Form 12153, Request
for a Collection Due Process Hearing. On the Form 12153,
petitioner listed his reason for disagreeing with the proposed
levy action as “SFR Program--Math error, Disputed Income 26 USC
7214-7123-7491.” An Appeals officer contacted petitioner to
schedule a conference via telephone. Petitioner advised Appeals
that he was unwilling to communicate via telephone. Petitioner’s
hearing was held via correspondence. Petitioner did not offer
any collection alternatives, nor did he raise any spousal
defenses. On June 30, 2005, petitioner received a notice of
determination upholding the proposed levy action and subsequently
filed a timely petition in this Court. Petitioner was
cooperative throughout the stipulation and hearing process.
Discussion
Petitioner advances a plethora of tax protester arguments
that attack the underlying tax liability rather than respondent’s
collection actions. In particular, petitioner argues that the
exemption amount, pursuant to section 6012(a)(1)(A), is not
defined by statute, and that a lack of a valid control number
from the Office of Management and Budget (OMB), as required by
the Paperwork Reduction Act of 1980 (PRA), 44 U.S.C. secs. 3501-
3520 (2000), excuses a failure to file returns.
Where the validity of the underlying tax liability is
properly at issue, the Court will review the matter de novo.
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Last modified: May 25, 2011