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settlement officer to fail to consider collection alternatives.
See, e.g., Picchiottino v. Commissioner, T.C. Memo. 2004-231;
Newstat v. Commissioner, T.C. Memo. 2004-208; Moorhous v.
Commissioner, T.C. Memo. 2003-183.
"Tax Protester" References
In the absentee letter, petitioner complained that Appeals
was aware that respondent maintained records designating
petitioner as a "tax protester" and had taken no action to have
this designation expunged, in violation of section 3707 of the
RRA 1998, 112 Stat. 778. The 2004 supplemental determination
concedes that certain IRS documents so identified petitioner but
treats the matter as of no consequence because the documents
"were from an earlier period".
Section 3707(a) of the RRA 1998 provides that officers and
employees of the IRS shall not designate taxpayers as "illegal
tax protesters (or any similar designation)" and in the case of
any such designation made before the enactment of the RRA 1998:
Sec. 3707. Illegal Tax Protester Designation.
* * * * * * *
(A) shall remove such designation from the individual
master file; and
(B) shall disregard any such designation not
located in the individual master file.
None of the documents that identified petitioner as a tax
protester are in evidence. While the designation apparently
appears in some of respondent's documents concerning petitioner,
section 3707(a) specifically contemplates that preexisting tax
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