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petitioner’s Federal income taxes for 1995, 1996, and 1997, in
amounts identical to the above jeopardy assessments.
Respondent’s Postal Service Form 3877 certified mailing list
indicates that respondent’s notice of deficiency was delivered by
respondent to the U.S. Postal Service for mailing to petitioner.
A U.S. Postal Service track & confirm record indicates that
the above notice of deficiency was delivered to petitioner via
certified mail on August 2, 2004.
Petitioner did not file a petition with this Court with
respect to respondent’s notice of deficiency.
On August 13, 2004, petitioner mailed back to respondent an
envelope containing respondent’s June 4, 2004, notice to
petitioner of the tax lien filing with the words stamped on the
first page “REFUSED FOR FRAUD”. Also included in petitioner’s
envelope mailed to respondent was a letter making various bizarre
arguments, some of which constitute tax protester arguments
involving excise taxes and the alleged “100% voluntary” nature of
the income tax.
On February 25, 2005, respondent mailed to petitioner a
final notice of intent to levy and notice of right to a hearing
(Levy Notice) with regard to the balances petitioner owed on the
above assessments for 1995, 1996, and 1997 and explaining
petitioner’s right to a section 6330 hearing with regard to the
proposed levy. Petitioner received this notice, and on March 8,
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