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On September 19 and 26, 2005, respondent, on the basis of
their Form 1040 and Form 843, assessed two $500 penalties against
petitioners for filing a frivolous income tax return for 2003.
On April 24, 2006, respondent sent petitioner husband a Final
Notice of Intent to Levy and Notice of Your Right to a Hearing.
On May 11, 2006, petitioners timely submitted to respondent a
Form 12153, Request for a Collection Due Process Hearing, for
taxable years 1979 through 2003. Petitioners attached a four-
page letter to the request. Respondent treated the request as a
request for a hearing for 2003, the only year addressed by the
final notice of intent to levy.
In their request petitioners made numerous arguments
including that the period of limitations on collection for 2003
had expired, respondent illegally offset their income tax refunds
against the unfair frivolous return penalties, and the frivolous
return penalties are unreasonable.
On August 17, 2006, respondent’s Appeals officer sent each
petitioner a letter offering to discuss their case by telephone
and inviting them to send correspondence with respect to the
issues of their appeal. On August 22 and November 1, 2006,
petitioners sent letters to the Appeals officer raising various
arguments, most of which are unrelated to the frivolous return
penalties and include various allegations of illegality and
impropriety by respondent. With respect to the frivolous return
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Last modified: March 27, 2008