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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