800 EastviewRoad
Internal
Revenue Service
General
Appeals Program
Ref.: AP:FE:A4:RIC:ATM; your letter dated
Dear
A. T. Munson:
I
received your letter dated
In
response to your letters, I do not wish to have a telephone conference nor do I
wish to discuss this matter via correspondence since the majority of my
questions over the years pertaining to this matter have gone unanswered.
What
I am requesting is a face to face meeting as prescribed by law, Section 6330
(b) (1) states: (b) right to a fair hearing (1) In general if the person
requests a hearing under subsection (a) (3) (B), such hearing shall be held by
the Internal Revenue Service Office of Appeals.
Nowhere
in Section 6330 is there a provision for a telephone conference or discussion
via the U. S. Mail. It is very clear that “such hearing shall be held by the
Internal Revenue Service Office of Appeals” means just that. So I will
reiterate my demand for a right to a fair hearing as prescribed by law.
In
one letter you state “Appeals does not provide a face-to-face conference if the
only items you wish to discuss are those mentioned above.” Since no specific items are mentioned I
cannot ascertain exactly what items you deem frivolous or groundless. Nowhere
in my CDPH request do I recall ever mentioning and moral, religious,
constitutional, or conscientious grounds. I recall asking that you present at
the hearing verification from the Secretary that the requirements of any
applicable law or administrative procedure have been met as stated in Section
6330 (c) (1). Is this a frivolous item?
Ref: Section 6330 (c) (1) (c) Matters considered at hearing. In the case
of any hearing conducted under this section – (1) Requirement of investigation.
The appeals officer shall at the hearing obtain verification from the Secretary
that the requirements of any applicable law or administrative procedure be met.
The
fact is that the only items that I mention in my CDP Hearing request are
documents and procedures which are outlined in the Internal Revenue Code (IRC) and
Internal Revenue Manual.
At
the hearing, which for the fourth time I am requesting, I intend to raise any
relevant issue relating to the unpaid tax or the proposed levy, including –
challenges to the appropriateness of collection actions; and offers of collection
alternatives as set forth in Section 6330 (c) (2). (2) Issues at hearing (A) In general. The
person may raise at the hearing any relevant issue relating to the unpaid tax
or the proposed levy, including – (i) appropriate spousal defenses; (ii) challenges
to the appropriateness of collection actions; and (iii) offers of collection
alternatives, which may include the posting of a bond, the substitution of
other assets, an installment agreement, or an offer-in-compromise.
In
addition, Section 6330 (b) (3) states: (3) Impartial officer. The hearing under
this subsection shall be conducted by an officer or employee who has had no prior
involvement with respect to the unpaid tax specified in subsection (a) (3) (A)
before the first hearing under this
section or section 6320. A taxpayer may waive the requirement of this
paragraph. I do not waive the requirement of this paragraph.
Considering
your letter which contends that I have brought up in my CDP Hearing request are
frivolous or groundless, even though not one specific item is actually
mentioned, and the fact that I have had no hearing on this matter to date, I
can only conclude that you are not impartial and have made up your mind
concerning this matter.
This
being the case, I am requesting that you remove yourself from this case and
turn it over to another appeals officer who has no involvement whatsoever with
this case as stipulated above in Section 6330 (b) (3).
Please
have the new appeals officer contact me in writing with the time and place
where we can meet for my CDP Hearing as set forth in Sections 6320 and 6330 of
the Internal Revenue Code.
Further
to your request that I “file the delinquent tax returns from 1999 to 2004 and
complete Form 433-A” enclosed in your letter.
I respectfully decline to comply with this request for two reasons: (1)
you failed to state the relevant law that would require me to file and/or
complete such returns and forms, and (2) this appears to be an ex parte request for private and
personal information. Also, the U.S. Congress has no precondition to filing
Form 1040 or provide an Offer in Compromise prior to any CDP Hearing.
With
this letter I am not waiving any of my due process rights. If there is a
technical breech regarding this request, please notify me and continue with my
Collection Due Process Hearing, or refer me to the next proper authority who
can grant my request.
At
the hearing I will bring a tape recorder(s) and/or court reporter, a
representative and one or more witnesses (Ref: IRC Section 7521). Please contact security and make arrangements
for me to bring my tape recorder(s), etc., through the security check
point. Please schedule the CDP Hearing in
Respectfully
submitted,
Scott Patriot
Enclosures:
AP:FE:A4:RIC:ATM dated
Case Record …….. (1 page)