- 3 - totaling $81,287.21. Petitioner requested a section 6330 hearing. Attached to his request was a document entitled “Notice of Appeal, Challenge and Objection, Request for Production of Documents, Demand for Hearing and Judicial Review, and Counterclaim and Offset and To Dismiss Notice”. In that document, petitioner set forth a melange of claims, including that the Revenue officer had failed to make available to him payment plans; that the IRS had erroneously granted relief to his former spouse; that 2003 and 2004 liabilities were not properly the subject of levy; that petitioner was not liable for penalties and interest; that petitioner had a counterclaim and offset for property taken from him when he was a minor; and numerous vague and unsupported claims of violation of procedural regulations, due process, and equal protection. Petitioner requested a face- to-face hearing close to his residence. In a letter dated September 11, 2005, he explained his position that he had sold cattle herds during 2000 to meet the demands of his former wife, who started divorce proceedings in 1999. He stated: “It is my understanding that my ex-wife was granted innocent spouse status about July 2003 even though she is the one that spent all the money and that is the reason the two cattle herds had to be sold.” Petitioner requested that the hearing be delayed because of his domestic situation and his professional responsibilities.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: November 10, 2007