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attachments which contained nothing but frivolous tax protester
arguments. On April 19, 2005, petitioner sent respondent a
letter captioned “Supplemental Letter to Request for Collection
Due Process Hearing”, in which petitioner continued to assert
frivolous arguments.
Respondent’s Appeals officer reviewed petitioner’s
correspondence and determined that all of petitioner’s
contentions were frivolous. On July 5, 2005, respondent’s
Appeals officer sent petitioner a letter in which respondent
notified petitioner that respondent had received petitioner’s
request for a section 6330 hearing and scheduled a telephone
conference for August 11, 2005, at 2:30 p.m. Respondent also
offered petitioner the opportunity to reschedule the telephone
conference and the opportunity to conduct the section 6330
hearing through correspondence. Respondent’s letter also
directed petitioner to an Internal Revenue Service (IRS)
publication, “The Truth About Frivolous Tax Arguments”, available
on the IRS’s Web site. In letters dated July 19, 23, 25, 27, and
30, 2005, petitioner continued to assert only frivolous tax
protester arguments.
On August 11, 2005, the date of the scheduled telephone
conference, respondent’s Appeals officer attempted to contact
petitioner but was unsuccessful. Following the unsuccessful
attempt to contact petitioner, respondent’s Appeals officer
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Last modified: May 25, 2011