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listed petitioner’s total outstanding liabilities as of that date
as $79,614, $37,697, $18,099, $67,404, $64,011, and $55,670, for
1997, 1998, 1999, 2000, 2001, and 2002, respectively (a total of
$322,495).
On April 20, 2006, petitioner sent respondent a Form 12153,
Request for a Collection Due Process Hearing, regarding his 1997,
1998, 1999, 2000, 2001, and 2002 tax years. The only reason
petitioner provided on the Form 12153 for respondent not to
proceed with collection was “Does not make sufficient money to
help support myself.”
On June 29, 2006, petitioner had a face-to-face section 6330
hearing with Settlement Officer James Feist. Among other things,
petitioner requested that Settlement Officer Feist “provide
evidence verifying the U.S. Individual Income Tax/Forms 1040 and
Form 433-A in question are in compliance with the specifications
of the PAPERWORK REDUCTION ACT (PRA) and have been issued current
and valid control numbers from the Office of Management and
Budget.” The only nonfrivolous issue petitioner raised at the
hearing was financial hardship.
On or about July 12, 2006, petitioner mailed Settlement
Officer Feist a copy of Rev. Rul. 2006-21, 2006-1 C.B. 745,
regarding frivolous tax returns. This revenue ruling states that
arguments regarding the Paperwork Reduction Act--including that
the Paperwork Reduction Act allegedly relieves taxpayers of the
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