Dwight Schwersensky - Page 8

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               In his response opposing respondent's motion for summary               
          judgment, petitioner in general raises the challenges noted                 
          above, and further contends:  (i) That no "valid" notice of                 
          deficiency was issued to him for 2000, (ii) that respondent                 
          failed to provide the requested documents or verification that              
          the requirements of any applicable law or administrative                    
          procedure had been met, (iii) that the collection action had not            
          been authorized as required by section 7401, and (iv) that the              
          notice of petitioner's right to a hearing under section 6330 was            
          invalid because it was not issued by the Secretary, as required             
          by section 6330(a)(1), or the Secretary's duly authorized                   
          delegate, as provided in section 7701(a)(11)(B) and                         
          (a)(12)(A)(i).7                                                             

               7 Consistent with his other submissions, petitioner's                  
          response to the motion for summary judgment contained                       
          approximately eight pages of tax protester rhetoric, including              
          such arguments as:                                                          
               [T]here is no statute anywhere in * * * the Internal Revenue           
               Code which makes Dwight Schwersensky liable for the tax                
               imposed in 26 U.S.C. �1 or 26 U.S.C. �871.                             
                        *     *     *     *     *     *     *                         
               [N]o international maritime contract (or other contract)               
               exists wherein Dwight Schwersensky is in privity with the              
               Internal Revenue Service.  The IRS is acting as a third                
               party debt collector under some undisclosed contract for               
               some undisclosed third party. * * * Commissioner has Burden            
               of proof that a contract exists to compel me with a "duty"             
               and "obligation" to perform and if no contract is produced             
               must provide a "liability" statute to make me "liable" [in             
               order] to issue a Notice of Deficiency.                                
                                                             (continued...)           





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