Woodrow Reynolds - Page 3

                                        - 3 -                                         
          following his receipt of the October 2, 2002, notice of                     
          deficiency sent a letter in December 2002, to Mr. Richard                   
          Creamer, the director of the compliance center that issued such             
          notices, requesting documentation of the Secretary’s delegation             
          to Mr. Creamer of authority to issue statutory notices of                   
          deficiency.  Petitioner did not receive a response and did not              
          file a petition contesting either of the determined tax                     
          deficiencies with this Court.                                               
               On December 9, 2003, respondent mailed to petitioner a Final           
          Notice of Intent to Levy and Notice of Your Right to a Hearing              
          for the 1999 and 2000 taxable years, reflecting a total unpaid              
          balance of $53,723.18.  Petitioner timely submitted a Form 12153,           
          Request for a Collection Due Process Hearing, and attached a                
          lengthy letter threatening legal action against any revenue                 
          officer or revenue agent who tries to collect tax from him and              
          containing tax-protester rhetoric, including such arguments as:             
          (1) There is no Code section that makes petitioner liable for               
          income taxes; (2) the IRS does not have the authority to change             
          the amount of taxes that a taxpayer claims to owe on a submitted            
          tax return; (3) an Appeals officer must present to a taxpayer               
          documentation from the Secretary verifying that any applicable              
          law and administrative procedure have been met; and (4)                     
          petitioner did not receive a statutory notice and demand for                
          payment.  Petitioner also demanded documentation proving that the           






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011