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• Mr. Dunbar requested a hearing by completing form
12153 on April 7, 2000. A hearing was held on
July 9, 2001. He listed the same periods in addi-
tion to 1996. The year 1996 is not included on
the Notice and therefore is not subject to a Col-
lection Due Process Hearing. Notice CP504, Urgent
Notice, was issued for 1996.
History/Years Involved
* * * * * * *
Mr. Dunbar’s main argument is that there are no re-
quirements for filing federal income tax returns [for
his taxable years 1992, 1993, and 1994] and there are
no requirements to pay federal income tax. These
arguments are invalid. The taxes for 1992, 1993 and
1994 were assessed after a Statutory Notice of Defi-
ciency was issued. The penalty was assessed after he
failed to file a proper income tax return for 1998.
During the hearing, Mr. Dunbar was provided with a copy
of the Statutory Notice of Deficiency and a copy of
MFTRA-X transcript showing the assessments. Under
I.R.C. 6330(c)(2)(B), a taxpayer may not challenge the
underlying tax liability or the amount if the taxpayer
received a Statutory Notice of Deficiency. Mr. Dunbar
did and this was made clear to him in Appeals letter
dated April 10, 2001 and during the hearing.
During the collection due process hearing, Mr. Dunbar
presented the same arguments. Mr. Dunbar wanted to
know if there is a requirement for filing income tax
returns and payment of federal income tax. He wanted
to see Form 1040 and approval of the use of such form.
He wanted the rules and implementing regulations that
govern the hearing and a copy of the volume, date and
page of the federal register in which these rules were
published. A copy of I.R.C. 6320 and 6330 were pro-
vided to Mr. Dunbar along with the Income Tax Regula-
tions for these sections. Mr. Dunbar was not con-
vinced. In one of his letters, Mr. Dunbar wanted a
photograph of the appeals officer and any witnesses
appeals wants to present at the hearing.
On his Form 12153, Request for Collection Due Process
hearing, and during the hearing, Mr. Dunbar stated that
there was no Notice a Demand for payment provided to
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