James Patriot
Wayne • MI • 48184
December 9, 2008
Michael Reynolds
Administrator, Collection Division
STATE OF MICHIGAN
DEPARTMENT OF TREASURY
COLLECTION DIVISION
P.O. Box 77437
DETROIT , MI 48277-0437
RE: C4748 Notice dated 11/29/08
Dear Mr. Reynolds:
- I am in receipt of your C4748 Notice dated 11/29/08 , received on December 2, 2008,
a copy of which is enclosed. The notice says your records indicate I have an outstanding
tax liability with the State of Michigan .
- Please be advised the tax information attached to your notice showing the details
on the account in question is completely mistaken and cannot be accurate under any
circumstances. I deny the computations and dispute the figures. The Department’s
determination is simply wrong, invalid, uncorroborated and has to confirm that no
tax liability exists on the account. In fact the notice you said I would receive
from the MARCS Collection Manager identifies another set of numbers not equivalent
to the purported amount due or putative assessed balance.
- The Revenue Division of Department of Treasury, as all government agencies, must
proceed in a lawful manner and “shall send to the taxpayer a letter of inquiry stating,
in a courteous and nonintimidating manner, the department’s opinion that the taxpayer
needs to furnish further information or owes taxes to the state, and the reason
for that opinion.”[1] Mr. Reynolds, your notice fails to give a reason for your
opinion that I have a tax liability, expect to say, “Please see the attachment,
which shows the detail of your account, to understand your liability.”
- If this uncertified computer printout is all you have to base your bare assertion
for the tax year in question, it is quite obvious the Department is attempting to
use hearsay, unauthenticated documents, and incorrect calculations against me and
raises more questions than understanding.
- Is this assessment founded upon original source documents or simple IRS printouts
of a tax deficiency, which are incorrect and should not be relied upon? If original
source documents from my employer were used in evaluating an assessment, the numbers
would show on their face no credit was given for withholding, which reveals by itself
no possible tax liability. Your final score blatantly ignores any deductions for
medical, interest, or charity, etc. and demonstrates a willful failure to accurately
compute the assessment and a refusal to use the best information available, resulting
in an erroneous tax liability calculation.
- Since the information used to assess me is all second-hand with no substantiation,
can this be a legitimate and acceptable standard I should be permitted to employ
to support expenses and deductions? The Revenue Division of Department of Treasury
must be held to the same standard regarding the substantiation of information as
they are demanding of me. I think before any type of collection activity or “enforcement
action” is implemented, the Department should be required to provide me a hearing
or conference for a reassessment or appeal to present authenticated documents and
reach a resolution or settlement. It is my desire to meet with you, cooperate, substantiate
my deductions, and reach a meeting of the minds. Please schedule a meeting for me
and send me the date, time, and place.
- In the mean time, Mr. Reynolds, please send me source documentation, especially
the income figures and a copy of the W-2 form or wage statement so we are on the
same page with my employer. I also request from the Department the source of the
assessment against me i.e. the certified form(s) from the IRS showing my alleged
tax liability and other documentation to prove my AGI, etc. These essential documents
have not been furnished to me as required.
- I hereby request a copy of the record of assessment with the requirements of 26
CFR part 301.6230-1, which states: If the taxpayer requests a copy of the record
of assessment, he shall be furnished a copy of the pertinent parts of the assessment
which set forth the name of the taxpayer, the date of assessment, the character
of the liability assessed, the taxable period and the amount assessed.
-
If upon further examination, you find the Department’s determination lacks legal
foundation or the assessed amount has no merit, please adjust your accounting accordingly.
Respectfully submitted,
_______________________
James Patriot