Norman P. Schneller - Page 3

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          12153 was a letter requesting “early referral to appeals.”                  
          Petitioner did not offer any collection alternatives nor any                
          spousal defenses.  An Appeals officer contacted petitioner to               
          schedule a conference via telephone.  The Appeals officer spoke             
          with petitioner at the appointed time, and petitioner was given             
          an opportunity to discuss the issues.  Petitioner stated that he            
          did not want to discuss the issues and wanted a response by mail.           
          On March 21, 2005, petitioner received a notice of determination            
          upholding the proposed levy action.                                         
               Petitioner filed a timely petition in this Court and was               
          cooperative throughout the stipulation and hearing process.                 
                                     Discussion                                       
               Petitioner advances a plethora of tax protester arguments              
          that attack the underlying tax liability rather than respondent’s           
          collection actions.  In particular, petitioner argues that the              
          exemption amount, pursuant to section 6012(a)(1)(A), is not                 
          defined by statute, and that a lack of a valid control number               
          from the Office of Management and Budget (OMB), as required by              
          the Paperwork Reduction Act of 1980 (PRA), 44 U.S.C. secs. 3501-            
          3520 (2000), excuses a failure to file returns.                             
               Where the validity of the underlying tax liability is                  
          properly at issue, the Court will review the matter de novo.                
          However, where the validity of the underlying tax liability is              
          not properly at issue, the Court will review the Commissioner’s             






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