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basis for requesting the hearing. Settlement Officer Smith also
told petitioner that his arguments were frivolous3 and warned him
of the penalty under section 6673 for instituting or maintaining
proceedings primarily for delay or for taking positions that are
frivolous and/or groundless. Settlement Officer Smith further
informed petitioner that petitioner could not challenge the
underlying tax liability at the section 6330 hearing because he
received statutory notices of deficiency for the years in
dispute.
By letter dated July 10, 2006, petitioner requested that the
section 6330 hearing occur by written correspondence, and he
assured Settlement Officer Smith that he would provide all
relevant information by July 25, 2006. Petitioner attached to
his request a Form 433-A, Collection Information Statement for
Wage Earners and Self-Employed Individuals, but did not provide
any information regarding his wages or employer.
Petitioner failed to submit the requested information to
Settlement Officer Smith by July 25, 2006. On July 31, 2006, the
Appeals Office issued to petitioner a Notice of Determination
3For example, in a rebuttal affidavit in response to the
statutory notices of deficiency, petitioner alleged that the law
does not require him to file Federal income tax returns and that
he is not a taxpayer under the law. In his request for a sec.
6330 hearing, petitioner also argued that his wage income is not
taxable.
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Last modified: November 10, 2007