US TAX COURT
WASHINGTON DC
Scott H. )
Petitioner ) DOCKET #83xxx
)
v. ) Stipulations by Petitioner
)
Commissioner Internal Revenue )
Respondent. )
It is hereby stipulated that, for the purpose of this case, the following statements may be accepted as facts and all exhibits referred to herein and attached hereto may be accepted as authentic and are incorporated in this stipulation and made a part hereof; provided, however, that either party has the right to object to the admission of any such facts and exhibits in evidence on the grounds of relevancy and materiality, but not on other grounds unless expressly reserved herein, and provided, further, that either party may introduce other and further evidence not inconsistent with the facts herein stipulated.
Respondent has thirty (30) days from the below date to admit or deny the following Stipulations.
1. Petitioner raised no arguments classified by the IRS as “frivolous” in this case.
2. Petitioner only raised positions listed by Congress in IRC §6330.
3. The Appeals Division falsely accused Petitioner of raising arguments classified by the IRS as frivolous or groundless on her “Request for a Collection Due Process Hearing” form.
4. For the false accusation, the Commissioner should pay damages under IRC §6673.
5. Petitioner is entitled to a face-to-face conference before Appeals.
6. Petitioner has met all the qualifications for am in-person hearing.
7. Only Congress can set the pre-conditions for a face-to-face conference.
Certificate of Service: I do hereby certify that on this date I sent properly a copy of this pleading to opposing counsel.
________________________ __________________________ Scott H. JC Young Senior Attorney 1776 Freedom Way 320 Federal Place Ashville, NC 28803-10116 Greensboro, NC 27401 Date: ______________________ Date: _____________________