Robert William Woods - Page 5

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          arguing that he did not have taxable income because “26 CFR                 
          Section 1.863-1(c) clearly states what sections to use to                   
          determine one’s taxable income.”  Petitioner also stated in his             
          petition that Appeals Officer Owens, as an employee of the IRS,             
          cannot be a fair and impartial representative, and that the                 
          period of limitations on collection had expired according to                
          section 6501.                                                               
               On April 23, 2004, petitioner filed a petition under chapter           
          7 of title 11 of the United States Code (the Bankruptcy Code)               
          with the United States Bankruptcy Court, Northern District of               
          Alabama (the bankruptcy court).  Respondent was listed on                   
          Schedule F, Creditors Holding Unsecured Non-Priority Claims.3               
          Ms. Kenya Bufford, respondent’s Insolvency Specialist from                  
          Birmingham, Alabama, was notified through the bankruptcy court of           
          petitioner’s chapter 7 bankruptcy petition.  Respondent did not             
          attend the creditors’ meeting held on May 27, 2004.  Petitioner             
          received a discharge by order of the bankruptcy court dated                 
          July 27, 2004, stating:  “IT IS ORDERED:  The debtor is granted             
          a discharge under section 727 of title 11, United States Code.”             





               3 Schedule F listed: “Ms. Kenya Bufford, Insolvency                    
          Specialist, IRS/Special Procedure Function, 801 Tom Martin Drive,           
          Room 126, Birmingham, AL 35211".  Schedule F did not list the               
          total tax owed.                                                             





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Last modified: May 25, 2011