The Tax
Court notice there was no notice of determination attached to my petition. However, the court mentioned that the Notice of Levy, Lien, Request for a Collection Due Process or Equivalent Hearing, and letters from the Internal Revenue Service stating that, because his request for a collection due process hearing contained frivolous position, his request was being disregarded.
The court order the respondent to produce a copy of any notice of deficiency or notice of determination issued to petitioner what would allow him to invoke the jurisdiction of the court, or (2) an appropriate jurisdictional motion.
The Respondent’s response to the court's order just came in yesterday and it states in part:
“Respondent has diligently searched his records and contacted I.R.S. personnel in an attempt to determine whether a notice of determination was issued for petitioner's tax years 1999 through 2004. Based on said diligent search, and based on a review of respondent's records kept in the ordinary course of business when respondent issues and mails a notice of determination to a specific taxpayer, there is no record, information, or other evidence indicating that any notice of
determination concerning collection action was mailed to petitioner with respect to the taxable years 1999 through 2004.”
I must assume based on the two court cases I shared with you yesterday, this court is not going to allow a boilerplate denial just to steal my money!
THE DAYS OF THE IRS BOILERPLATE LETTERS ARE OVER!!!!!!!!!!
The courts have ruled that the IRS must identify a specific frivolous position or other evidence of a desire to impede tax administration efforts.
In a court case
filed February 11, 2015 in the United States of Appeals for the District of Columbia, an AMICUS CURIAE brief; it offers 3 reasons why this frivolous determination was reviewable:
- The statutory language explicitly places it into the category of Collection Due Process determinations that are subject to judicial review;
- The IRS’s boilerplate
frivolousness determination did not exempt if from the statutory requirement of providing Ryskamp with a reviewable determination;
- The IRS must specifically identify which portion if a taxpayer’s hearing request are frivolous. To the extent there is any doubt that the statute’s plain language permits judicial review, the presumption of reviewability of agency action mean that the statute must be read to enable
review.
I will leave this for now and may explain a little more on the call Wednesday night, will see.
When you look at the list of the frivolous positions that the IRS has you will not see any of the positions that I argue, see http://WEvGOV.com and now for my new added argument support by the UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE.
Stay tune!
