- 5 -
4. The notice of deficiency is ambiguous and
without legal effect. The error is an error of omis-
sion. Commissioner erred in drafting and issuing the
document captioned “notice of deficiency” in that he
omitted certain fundamental elements due process of law
requires for such notice to have substantive legal
effect.
FACTS
a. On the notice of deficiency or the accompany-
ing documents there is no unequivocal statement of the
law, statutory or otherwise1, by which the purposed tax
debt was established.
b. On the notice of deficiency or the companying
documents there is no unequivocal statement of the law,
statutory or otherwise that identifies the legal per-
sonality of the person made liable for payment of the
purported debt.
c. On the notice of deficiency or the accompany-
ing documents there is no unequivocal statement of
fact, made under penalty of perjury, that brings the
impact of the law specified in 2 and 3 above, against
me.
d. On the notice of deficiency or the accompany-
ing documents there is no unequivocal statement of
fact, made under penalty of perjury that brings the
impact of the statutes imposing the penalties against
me.
5. I request that the court redetermine all of
the liabilities purported on the notice of deficiency
and the accompanying documents and set it them to zero
on account of the facial defects of the so-called
notice.
_______________________
126 CFR 601.106(f)(1)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011