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Petitioners attached to their Form 12153 an “Affidavit of
Material Facts” containing frivolous and groundless arguments,
questions and statements regarding, inter alia, their underlying
liability for income taxes, the legality of imposing income taxes
on individuals, and respondent’s authority to collect income
taxes.
Settlement Officer John Malone was assigned to petitioners’
case. In a letter dated February 4, 2005, the settlement officer
acknowledged receipt of petitioners’ Form 12153 and other
materials. In that letter, the settlement officer informed
petitioners that the arguments they advanced were frivolous,
groundless, or arguments that Appeals Office employees may not
consider. The letter also informed petitioners of the Appeals
Office policy of not granting face-to-face hearings if the only
items a taxpayer wishes to discuss are frivolous, groundless, or
arguments that Appeals Office employees may not consider. In the
letter, the settlement officer scheduled a phone conference with
petitioners for March 10, 2005.
On February 16, 2005, petitioners mailed a letter to the
settlement officer again requesting a face-to-face hearing and
stating that they would not be available for a phone conference
on March 10, 2005. On the same day and on February 18, 2005,
petitioners submitted several “Freedom of Information Request[s]”
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Last modified: May 25, 2011