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2. RELEVANT ISSUES PRESENTED BY THE TAXPAYER
The arguments presented during the hearing dealt with
the legality of federal income tax. Mr. Dunbar’s
position is that there are no requirements for filing
income tax returns or payment of federal income tax
liability. He filed income tax returns with $0 entries
for all items on such returns except for taxes with-
held.
During the hearing Mr. Dunbar presented no valid argu-
ments and no valid alternatives. Mr. Dunbar was told
that Appeals couldn’t consider arguments dealing with
the legality of the federal tax law. A letter was
mailed to Mr. Dunbar on July 9, 2001 confirming discus-
sions during the hearing. Based on Mr. Dunbar’s re-
quest he audio recorded the hearing.
3. Spousal Defenses not an issue in this case.
This was not presented as an issue in this case.
4. Challenges made to the appropriateness of the
collection action
The liability is due and outstanding. Mr. Dunbar
argued the legality of the federal tax law and not the
amounts.
Matters that are well established in law and precedent
concerning the legality of income tax do not require
discussion. The courts have consistently upheld the
constitutionality of the federal income tax.
In Pierson v. Commissioner, 115 T.C. No. 39 (Dec. 14,
2000), the taxpayer argued that he had no income sub-
ject to tax, and Appeals issued a Notice of Determina-
tion. The Tax Court found this position groundless.
Since the liability was not paid and Mr. Dunbar contin-
ues to present invalid arguments dealing with the
legality of the tax law and provided no valid alterna-
tives, the collection action proposed is appropriate.
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