IN THE UNITED STATES DISTRICT COURT
FOR THE MIDDLE DISTRICT OF FLORIDA
No. 6:05-CV-1055-xxxx
Roger Patriot }
}
Petitioner } Supplement to PETITION TO
} Overturn IRS CDPH Determination
vs. } UNITED STATES OF AMERICA
}
}
Commissioner of Internal Revenue }
Respondent }
__________________________________}
PETITIONER Roger Patriot hereby files his Supplement to PETITION TO OVERTURN IRS COLLECTION DUE PROCESS DETERMINATION ISSUED PURSUANT TO 26 USC 6330 filed in this court on July 18, 2005, based upon the following grounds:
1. Denise Traum asked me to file numerous tax returns without making a determination that any tax forms were due; and did not allow me enough time to collect the vast amount of information needed to complete these forms; and did not afford me an opportunity to discuss important immunity issues.
2. When she demanded the numerous 1040 forms, she did not provide with the section of IRC 6330 which required me to submit this documentation.
3. Patriot filed his first CDPH request on February 24, 2005 which included a seven page attachment. The attachment is very unpopular with the IRS but included important information.
4. Patriot filed his second request for a CDPH on June 6, 2005 whereby he took positions which were acceptable to IRS and copied right out of IRC 6330.
The second CDPH request was accompanied by a cover letter which stated:
Dear Mr. Feist:
I am writing with regards to our most recent correspondences. After some careful consideration, I have decided to withdraw the initial issues I provided in requesting a face to face hearing. Attached is my substitute CDPH request.
The issue that I'm providing you with is collection alternatives to resolve this matter. Because this is a valid issue, I'm insisting upon a face-to-face meeting which I am entitled to as Section 6330 provides. If you deny me a face-to-face hearing, then you are violating my statutory entitlement rights!
Right now, our meeting is scheduled for Thursday, June 16, 2005 at 11 a.m. It will take place at the address noted above. Please notify me immediately if this date, time, and or location has to be changed. If any changes are necessary, then we both will have to agree on these changes. I also want to remind you that I will be bringing a certified court room recorder with me, a witness, and counsel either in person or with other communication methods to the meeting. In addition I plan to personally audio record this meeting.
Thank you for at your immediate attention to this matter.
Sincerely,
Roger Patriot
5. The corrected CDPH request and the cover letter (both of which are attached) effectively removed the first CDPH request that the IRS considered as frivolous. This substitute or amended CDPH request effectively removed the first CDPH request from any consideration from the appeals division. Therefore, appeals should not have discussed or even considered the first request.
6. However the said notice of determination by appeals team manager Denise Traum dealt only with the first request which had been replaced. Therefore, the notice of determination should be overturned and this case should be remanded back to the appeals division for a correct and proper hearing.
7. The appeals team denied me a face to face hearing based on the contents of the first request and attachments. However, upon receipt of the second request form, the first request form was replaced and no longer part of this case. The appeals determination was based on documentation which was no longer relevant in this case.
8. In a telephone conversation with J. Feist, in early June, 2005, he admitted that he received the second request form and made comments about the form.
9. The form of the second request has been accepted by the IRS in hundreds of other cases, and does not contain any political, ethical, or constitutional arguments which are true even though unpopular with the IRS.
10. Therefore, for the reasons above stated, this case should be remanded to the appeals department and a proper face-to-face CDPH hearing be held.
Wherefore request relief above.
____________________________ August 11, 2005
Roger Patriot, Petitioner pro se
1776 Freedom Way
Gettysburg, PA 12345
555-555-1234