-4-
b.) The respondent has not lawfully substantiated its
collection of information in accordance to the
Paperwork Reduction Act annotated specifically by the
Secretary in Title 26 CFR part 601.101(b) in
Compliance to Title 44 USCA section 3501 et. seq..
c.) The respondent is attempting to use a non
statutory notice of deficiency to accrue an assessment
without a lawful collection of information in violation
to the Paperwork Reduction Act which stipulates the
statutory provisions for an agency’s collection of
information.
d.) The respondent’s Internal Revenue Manual
specifically states a substitute for return is not a
valid collection of information, as said manual
stipulates this substitute for return, is an
invalid return, which is why the Respondent is
unable to produce a lawfully executed and legally
signed Tax return.
e.) The respondent is statutorily empowered to collect
information in accordance to law, not to create
fictitious presentments in violation to the law
authorizing information collection requests and
collection of information for determining legal
assessments.
f.) The Respondent issued a non statutory notice of
deficiency and wavier to obfuscate its statutory
failure to lawfully execute an information collection
request, for the legal collection of information in
accordance to the procedural rules annotated by the
Secretary in Title 26 CFR part 601.103(c)(2).
Petitioner relied on the following as the basis of his case
in his amended petition:
a.) The Letter 531(DO) is a deliberated attempt by the
respondent to suppress its evidentiary failure to
execute an information collection request in
compliance to securing the collection of information to
substantiate its issuance of a Notice of Deficiency,
which is self evident as it forthwith, issued as a non
statutory Notice of Deficiency and Waiver presented as
this Letter 531 (DO).
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Last modified: May 25, 2011