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On February 21, 2003, respondent sent petitioner a Letter
1058, Final Notice of Intent to Levy and Notice of Your Right to
a Hearing, with respect to the 2000 liability. On March 15,
2003, petitioner made a timely request for a hearing, wherein he
raised numerous issues, including: (i) That he was challenging
the appropriateness of the collection action, (ii) that no valid
underlying assessment was ever made, (iii) that he had never
received the "statutory 'Notice and Demand' for payment of the
taxes at issue", and (iv) that he was "challenging the existence
of the underlying liability" under section 6330(c)(2)(B). In the
hearing request, petitioner also demanded that respondent produce
various documents at the section 6330 conference5 and stated his
intention to record the conference.6
In response to petitioner's request for a hearing, an
Appeals settlement officer sent petitioner a letter on July 29,
2003, scheduling a conference for August 13, 2003. The letter
5 For example, petitioner requested that respondent provide
copies of assessment certificates and all supporting records,
names and "IRS employee ID's" of the individuals who prepared and
signed the assessment certificates and the notice and demand for
payment, and a copy of the statute "that authorizes the Secretary
to 'estimate the amount of taxes which have been omitted to be
paid on the basis of my 2000 return'".
6 The hearing request also included voluminous amounts of
tax protester rhetoric, such as that "In order to deceive people,
IRS employees FALSELY claim that 26 USC Sections 1, 3, 61, 62, 63
or 861 makes a person liable for income tax and requires
(mandatory) the person to pay it. NONE of these Sections makes
anyone 'liable' for income tax NOR 'requires' (mandatory) anyone
to pay such tax."
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