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Accordingly, an Appeals representative in his or
her conclusions of fact or application of the law
* * * shall hew to the law and the recognized
standards of legal construction. It shall be his
or her duty to determine the correct amount of the
tax, with strict impartiality as between the tax-
payer and the Government, and without favoritism
or discrimination as between taxpayers.” (empha-
sis added).
3. Unlike the penalties proposed at lines 7a and
7b of the Form 4549A attached to the notice of defi-
ciency, infra, the Form 4549A report does not give any
notice of the law, statutory or otherwise, which was
applied in concluding that I was, indeed, the person
made liable for the payment of the purported debt.
This omission raises the question of whether or not
liability to pay might arises out of some non-statutory
law. Whatever the case may be, the notice of defi-
ciency does not give fair notice of it.
4. Because, with respect to a tax imposed on the
transfer of property, the person made liable for its
payment may be the transferor, transferee or as in the
case of the death tax, a third party, due process
requires that Congress identify the person made liable
for payment of each tax imposed, and so it usually
does. The legal personality of each person made liable
for the payment every other tax imposed by Congress is
described clearly within the IRC, but such is not the
case with regard to the purported tax debt here. There
is neither an Act of Congress nor a Treasury Regulation
which clearly and unequivocally identifies the person
made liable for the payment of the purported tax debt.
[Reproduced literally.]
On November 2, 2005, respondent filed respondent’s motion.
On November 17, 2005, the Court issued an Order (Court’s November
17, 2005 Order) in which it ordered petitioner to file a written
response to respondent’s motion by December 9, 2005. In that
Order, the Court also indicated that the petition contains
statements, contentions, and arguments that the Court finds to be
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