- 4 - asking for extensive (and, in many cases, irrelevant) documentation relating to their 1997 and 1998 tax years. On February 20, 2005, petitioners mailed another letter to the settlement officer. In that letter, petitioners again advanced frivolous and groundless arguments. Petitioners argued, inter alia, that they are not required to file a tax return without having been personally served with notice of such requirement by the Secretary of the Treasury, that “there is no statute that makes [us] liable for income tax”, that the income tax applies only to Federal Government employees, and that respondent lacks authority to assess or collect income taxes. On March 11, 2005, the settlement officer mailed a letter to petitioners. He noted that petitioners had not called him for the March 10, 2005, hearing and that petitioners, at that point, still had failed to raise an issue that could be considered by the Appeals Office. The letter advised petitioners to contact the settlement officer by March 28, 2005, if they wished to submit additional materials for his consideration or to reschedule the phone conference. The letter informed petitioners that if the Appeals Office did not receive any further information from petitioners, their case would be reviewed based on the information in petitioners’ file. Petitioners replied in a letter dated March 19, 2005. In this letter, petitioners made several demands. They demandedPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011