John C. Patriot and Trudy H. Patriot )
Petitioners, )
) Docket _______
v. )
) Status Report
Commissioner Internal Revenue )
Respondent, )
Petitioners herby file their status report in response to the order and direction of this court dated May 31, 2006:
- According to the Courts Order of May 31, the Patriots met with appeals officer M.G. Hallman in the Columbia SC office, at 10am on July 5, 2006. Since the Patriots were forced to appear at an early date (due to alleged IRS office remodeling) rather than going to the end of the month as the Tax Court allowed they did not have much time to prepare. The Patriots received the notice requiring their attendance at that set time, just 5 days earlier.
- They disputed the tax liability because the Patriots did not have a chance to present their side in a Tax Court case. Petitioners have records of business expenses, deductions, telephone excise tax etc… As stated many times, they didn’t receive the Notice of Deficiency. Petitioners keep their letters from the IRS in good order and respond promptly when required. Had Petitioner received a 90 day letter, Petitioner would have petitioned the Tax Court as the law allows. Petitioner requested in our CDPH last year that the IRS present proof that Petitioner received the 90 days letters. They have not done so.
- On July 5, 2006, the appeals officer presented to us an e-mail from the post office which did not say or prove that Petitioner received the 90 day letters. The Post Office e-mail stated the some type of correspondence was sent from the IRS to our hometown, and not our specific address, on Sept 17, 2004. (Label tracking ID 71055678718403831536)
- In the past the IRS has sent notices and letters to us at an incorrect address even though they have our correct address on file. The mail sent to the incorrect address is not always forwarded to us. Congress was concerned that the IRS frequently sent important notices knowingly to incorrect addresses. Therefore the elected representatives of the people enacted the CDPH law in § 6330(c)(2)(B). The IRS office has failed in its duty and Petitioner request this case be sent back to the Audit Division so Petitioner can receive a new 90 day letter and have our day in court.
- The agency and/or the Post Office must have filed some where, the Return Receipt (the green card) which shows who received the alleged certified letter and what date it was received. No one has furnished that receipt to us; therefore they have not met the burden of proof.
- Petitioner request Audit Reconsideration so Petitioner can present our documents and records. Also Petitioner request collection alternatives CNC (Currently Not Collectible) status as Petitioner are poor and cannot pay the assessment.
The levy is not appropriate because:
1. The tax liability is not settled.
2. I request Spousal Relief.
3. Due to hardship Petitioner are entitled to CNC status.
4. Petitioner request other collection alternatives including OIC
If the agency had not accelerated the date of our CDPH, Petitioner would have been able to complete the required forms. Petitioner request more time to complete the OIC form, the financial statement and tax returns for previous years. Petitioner received rough treatment when Petitioner met with agency and they persecuted our witness(s).
Also Petitioner will expect reimbursement of our large expenses of our Petition to Tax Court following the previous determination to deny us our in-person hearing. The law says (as the tax court pointed out) Petitioner are entitled to a hearing. The denial of our hearing entitlement was harassment and a crude attempt to deny us our rights.
CERTIFICATE OF SERVICE: I do hereby certify on this date that a copy this pleading was sent properly to opposing counsel.
____________________________________ Date:_______________________________
John C. Patriot
510 Patriot Lane
Pomaria, SC 29126
____________________________________ Date:_______________________________
Trudy H. Patriot
510 Patriot Lane
Pomaria, SC 29126