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the Form 12153 was a 37-page letter consisting of nothing but
frivolous tax protester boilerplate.
Because petitioners’ cases were still pending in District
Court, respondent did not immediately schedule a section 6330
hearing. On March 14, 2005, approximately 2 months after the
Third Circuit Court of Appeals affirmed the District Court’s
judgments in favor of respondent, respondent’s Appeals Office
sent petitioners a letter advising them that the Appeals Office
would schedule an appointment. In a letter dated March 23, 2005,
Mr. Summers advised respondent’s Appeals Office that his appeal
process would not be complete until there was a final
determination by the District Court and requested that
respondent’s Appeals Office hold the matter in abeyance until
such a determination had been made.
On April 8, 2005, respondent’s Settlement Officer Edith M.
Dermody (Ms. Dermody), wrote petitioners and advised them that
the arguments raised in their section 6330 hearing request were
frivolous, that respondent would not schedule a face-to-face
conference if petitioners wished to discuss only frivolous
arguments, and that a telephone conference was scheduled for
April 28, 2005. On April 21, 2005, Mr. Summers sent Ms. Dermody
a letter requesting a copy of their Form 12153,5 requesting a
5In his Apr. 21, 2005, letter, Mr. Summers stated that he
did not recall making a request for a sec. 6330 hearing and that
(continued...)
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Last modified: May 25, 2011