-2-
determined the following deficiencies in petitioner’s Federal
income tax and additions to tax:
Additions to Tax
Year Deficiency Sec. 6651(a)(1)1 Sec. 6651(a)(2) Sec. 6654
2000 $43,644 $8,860.95 $9,451.68 $2,078.27
2001 34,957 6,860.93 5,488.74 1,198.79
2002 30,404 6,709.95 3,578.64 994.41
2003 19,015 4,078.35 1,087.56 471.79
Petitioner, while residing in Northville, Michigan, timely
petitioned this Court. In his petition, petitioner claimed that
respondent’s determination was based on the following errors:
The Commissioner’s Examiner (revenue officer) and
Technical Services, was unable, and/or unwilling to
properly execute its collection activities as is
statutorily annotated in agency law as herein stated:
(a) The Paper Work Reduction Act, as is
statutorily implemented by the Agency in
Title 26 Code of Federal Regulation Part
601.104.
(b) The Revenue Officer failed to lawfully
execute its collection activity prescribed in
Title 26 CFR part 601.104
(c) Technical Services failed to lawfully
authenticate the Letter 531(DO) in
accordance to its legal responsibility, and
chose to issue a non statutory notice of
deficiency in contravention to Title 26 CFR
part 601.103(c)(2)
(d) Neither The Examiner, and/or Technical Services
have a lawfully executed a legal collection activity in
compliance to Title 26 USCA Chapter 63, Subchapter B.
1 Section references are to the applicable versions of the
Internal Revenue Code. Rule references are to the Tax Court
Rules of Practice and Procedure.
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