- 2 - Background On October 5, 2005, respondent issued to petitioner a Notice of Determination Concerning Collection Actions(s) Under Section 6320 and/or 6330 (notice of determination) regarding her unpaid Federal income taxes for 2001 and 2002.1 Respondent’s Office of Appeals determined that it was appropriate to collect petitioner’s unpaid taxes by levy. On November 2, 2005, petitioner sent to the Court a document, which states in relevant part: Dear Tax Court, I received a notice of determination letter from the IRS for tax years 2001 and 2002. Their letter states I must file a petition with the United States Tax Court within 30 days from Oct. 5, 2005 if I want to dispute the determination. Please consider this as that petition and a protest. I was denied an in person due process hearing and though I asked several times none of my concerns or questions were answered by anyone at the IRS. It appeared as if I was writing to a computer that didn’t have the capacity to think or reason. The agent, if there really was one, was absolutely no help to me. They appear extremely uncooperative in even the most basic matters. I asked them to show me how I could owe taxes when I didn’t have a job and am on disability. I do not believe I owe them anything for any year. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011