Woodrow Reynolds - Page 4

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          Secretary delegated authority to various IRS directors and                  
          employees involved in petitioner’s case.                                    
               Mr. Lawrence Phillips, the settlement officer assigned to              
          petitioner’s case, mailed petitioner a letter dated July 20,                
          2004, that advised petitioner on the procedures of a collection             
          hearing.  The letter warned that “items that you mention in your            
          CDP request are items that: 1. Courts have determined are                   
          frivolous or groundless, or 2. Appeals does not consider.  These            
          are moral, religious, political, constitutional, conscientious,             
          or similar grounds.”  Mr. Phillips further enclosed with the                
          letter copies of Forms 4340, Certificate of Assessments,                    
          Payments, and Other Specified Matters, for 1999 and 2000.                   
               The collection hearing was held via telephone on August 5,             
          2004.  During the hearing petitioner again demanded documentation           
          and reiterated tax-protester rhetoric.  Petitioner also                     
          questioned Mr. Phillips as to why his hearing was being conducted           
          by a settlement officer and not an Appeals officer.                         
               On August 18, 2004, respondent mailed to petitioner the                
          above-mentioned Notice of Determination Concerning Collection               
          Action(s) Under Section 6320 and/or 6330 for the 1999 and 2000              
          taxable years.  Petitioner timely filed a petition with this                
          Court for redetermination of the collection action.  Therein, in            
          addition to contentions akin to those set forth in his Form                 
          12153, petitioner argued:  (1) Notices of Deficiency that are               






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