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booklet entitled “Investigating the Federal Income Tax” but no
financial information. On July 22, 2005, Mr. Sample received a
letter from petitioner claiming that he did not participate in
the July 13, 2005, telephone conference because he did not
receive the June 27, 2005, letter. In a second letter to Mr.
Sample, petitioner stated that he wished to discuss collection
alternatives at a face-to-face hearing.
Because petitioner stated that he wanted to discuss
collection alternatives, Mr. Sample elected to grant petitioner a
face-to-face hearing. Before the hearing, Mr. Sample again
informed petitioner that he was required to submit income tax
returns and financial statements in order to discuss collection
alternatives. On August 22, 2005, Mr. Sample received a letter
from petitioner containing constitutional arguments but no
financial information.
On September 9, 2005, petitioner’s section 6330 hearing took
place. Petitioner failed to provide any tax returns or financial
information, thus preventing the discussion of possible
collection alternatives. When petitioner insisted on discussing
frivolous arguments concerning his underlying tax liability, Mr.
Sample adjourned the meeting.
On October 4, 2005, respondent issued a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330, which sustained the proposed levy action. In the
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