- 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