- 25 - 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 taxPage: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Next
Last modified: May 25, 2011