John A. L.
Mauldin, SC 29662
September 8, 2009
Internal Revenue Service
T.W. Duvall
401 West Peachtree St, NW
Stopp1100-D
Atlanta, GA 30308-3610
RE: CDPH Request for Tax Year: 2003
Dear T.W. Duvall:
You sent me your letter dated August 12, 2009 which I just received. Your letter took a long time to arrive.
In this letter you stated you were disregarding my request for a CDPH.
1. You said I did not respond with a legitimate reason for a collection hearing. This is not true. I responded on or about April 14, 2009 and I clearly stated that I did not raise any frivolous positions. I asked you to send me a copy of any frivolous position if any existed. You have not done so.
If I raised any arguments that are classified by the IRS as frivolous, please let me know. If I raised any specified frivolous positions, I hereby withdraw them.
2. You accused me of instituting my request for a collection hearing for the purpose of delay or which reflects a desire to delay. This is not true. Congress says I have a right to request a collection hearing and this is what I have done.
3. Also I did not receive a Statutory Notice of Deficiency. Congress was very clear that this is a major justification for a CDPH. I have a right to challenge the liability since I did not receive a SNOD nor otherwise have an opportunity to dispute my liability, as you stated at the end of your letter.
4. I have listed very clearly the reasons for my CDPH request. All of these are acceptable, perfectly legal and/or specified in the statute. I have not listed any frivolous reasons especially ones reflecting a desire to delay or impede federal tax administration.
5. I have not listed as a reason a “specified frivolous position” as listed in IRS Notice 2008-14. If I have, please send me a copy of it and I hereby withdraw it.
6. I have not raised any moral, religious, political objections in my CDPH request nor raised any which reflect a desire to delay or impede federal tax administration. If I have done so, please send me a copy of it and I hereby withdraw it.
7. I clearly submitted requests for collection alternatives in my CDPH request.
8. I clearly challenged the appropriateness of collection action in my CDPH request. In particular, I specified the NOD in my case was not issued nor received.
9. In my CDPH request, I clearly challenged the liability and the amount of taxes due because I did not receive a SNOD and because I had not otherwise had an opportunity to dispute my liability with Appeals.
10. I hereby appeal your determination in this case; please send me the necessary forms and instructions to appeal. Please issue a Notice of Determination so I can appeal this case to the Tax Court.
Please give me the information on how I can contact Collections as I have legitimate issues to discuss. I request an equivalency hearing (without waiving my rights to a CDPH) as I wish to discuss legitimate issues including collection alternatives, liability, challenges to inappropriate collection action, etc.
11. I disagree with your letter and request an appeal on your decision to disregard my CDPH. I have provided legitimate reasons for a collection hearing and my reasons do not reflect a desire to delay. If you have information otherwise, please send it to me. I filed legitimate reasons in my initial CDPH Request and in my letters to your department.
12. Congress says I am entitled to a collection hearing and you do not have the authority to disregard or dismiss my collection hearing.
According to IRC §6330(g), if your department determines that any portion of my hearing request is frivolous, then that portion can be disregarded. If some of my collection hearing request was frivolous, than you can only disregard that portion of it and you cannot disregard the entire request. Therefore the rest of my request is still active and should proceed through further administrative and judicial review normally.
Further under subsection (g) you must specify to me what part of my original request is a “specified frivolous position.” You have not done so and therefore 6330 (g) does not apply at all.
13. Under IRC§6702, I have not filed a “specified frivolous submission” and my request does not meet the definition of such. No portion of my submission qualified as a “specified frivolous submission” nor reflects a desire to delay or impede federal tax law.
IRC §6702 subsection (b) (3) provides that I can withdraw such submissions within 30 days after notice, which I did according in my letter on or about April 14. Please correct your records to show that if I sent you any “specified frivolous submissions,” then I withdrew them within the 30 day time period.
14. In conclusion, you do not have the authority or legitimate reason to disregard my request for CDPH. Your determination is incorrect. I want to take this matter up with your supervisor and have an administrative appeal, without waiving my right to a CDPH. Please send me the necessary forms and instructions for an administrative appeal.
Your determination is unsupported by the law and a violation of my rights. I request that you withdraw it. Please send me additional information on how I might appeal your determination to the courts.
_________________________
John A. L.