SNYDER'S CABINETS ROUTE 2, BOX 119 OAKLAND, MARYLAND 21550 PHONE (301) 334-2662 January 11,1976 Attachment 10 Internal Revenue Service 31 Hopkins Plaza Baltimore, Maryland, 21201 Dear Mr. Portney: I received your letter dated January 2, 1976 on January 7,1976. In which you stated that I had been notified previously of tax due. You also, stated that you have no record of reply from me. This is in error as I have replied to every letter which I have received. Listed below are the dates of the letters which I have mailed to you by certified mail: I owe no such tax bill. As I have said in letters before, if you think that I do I am asking for "Due Process" of law. I have asked for my appeal rights, laws and have even filed an 843 form. To date, I have not received an answer of any kind to any of these letters. I have not had a district hearing, appellent conference or an opportunity to appear in tax court. Again, what are my rights in this case? What kind of assessment is this? Have you complied with Section 6212? If this is a jeopardy assessment, you should send me a deficiency notice within 60 days after assessment so I can file with the tax court. See Section 6861-B. I would like a copy of all the work sheets used, under the 1967 Free Information Act. This letter is the sixth notice that I have received from you to date. This represents a clear case of harrassment. I feel if this harrassment continues I will be forced to take appropiate legislation or other necessary measures to end said harrassment. On previous occasions we notified you that your Federal tax identified below is overdue To prevent such action, please send us within 10 days from the date of this. letter- If the total amount due as shown below is incorrect because of a recent payment or other adjustment, you should contact us at the address given at the bottom of this letter so we can correct your account. Otherwise, 10 days after the date of this letter and with no further notice to you, any salary or wages due you will be levied upon by serving a notice of levy on your employer. Bank accounts, receivables, commissions or other income, property or rights to property belonging to you may also be seized. Attachment 11 Telephone: 301-962-3084 March 25, 1976 Honorable J. Glenn Beall, Jr. United States Senate Washington, D.C. 20510 Dear Senator Beally This refers further to your letter of December 4, 1975, concerning the tax and penalty for 1971 assessed against Mr. J. Dwight Snyder, Route 2, Box 113, Dakland, Maryland 21550 on September 8, 1975. In a letter which Mr. Synder previously addressed to the Philadelphia Service Center, a copy of which you enclosed with your correspondence, he indicated that a notice of deficiency (authorized under section 6212 of the Internal Revenus Code of 1954) had not been issued prior to this assessment. Since such a notice, unless waived, is a necessary prerequisite to the making of a deficiency assessment, we requested the administrative file of Mr. Snyder's audit to establish what had occurred. We have recently received that file from our Service Center. It includes the original envelope with the original notice of deficiency which was mailed, by certified mail, to Mr. Snyder on April 14, 1975. The envelope is marked with the certified mail mmber, 223632. It is stamped with the word "Refused" and shows that the Postal Service left notices of attempted delivery with the addressee on April 15, 1975 and April 21, 1975. It was returned to our office on April 29, 1975. Under these círcimstances, we must conclude that the requirements of section 6212 of the Coda have been satisfied and that our assessment is not invalid. Although claims for abatement of income tax are specifically precluded pursuant to section 6404(b) of the Internal Revenue Code, it is our administrative practice to give reconsideration to previously assessed income tax deficiencies to attempt to resolve any disputed adjustments as expeditiously as possible. Therefore, we will provide Hr. Snyder with an opportunity to present information or evidence relevant to a deter mination of his correct tax liability for 1971. He will be contacted by an agent to set up a date for a meeting. We regret the unusual lapse of time in responding to your letter, but it was required so that we could have available the information necessary to making a meaningful reply. As requested, we are returning the copy of Mr. Snyder's letter with its three attachments, the copy of the letter which he wrote to Senator Montoya, and the copy of Senator Montoya's reply. If we can be of any further assistance to you in this matter, please let us know. FORM 1937-A 19-74) (CARBON ATTACHED VERSION OF FORM 1997) Dear Senator Beall: Telephone: 301-962-3084 December 11, 1975 Honorable J. Glenn Beall, Jr. This is in reply to the letter dated December 4, 1975, which you We are securing information from our Philadelphia Service Center We anticipate that we will make a further reply to you within. |