[color=black][b]This is concerning Frivolous Penalties under IRC 6702. Here is the duty they must do to impose it:<BLOCKQUOTE>
20.1.10.9.2Â* (08-12-1998)
Assertion
1. Generally, the service center identifies frivolous returns and assesses the penalty.
2. If the field receives a return that warrants a frivolous return penalty, the employee should indicate this on a Form 3198, Special Handling Notice, attached to the original return.
3. A Form 8278, Computation and Assessment of Miscellaneous Penalties, will be completed and used for assessment unless the penalty is related to a joint return. The Non-Master File Assessment Voucher, Form 5734, will be used for the joint assessment of the penalty. See IRM Part 5.1.1, Collection for further information. </BLOCKQUOTE>
Again, we draft the disclosure office & request those documents.
Remember, request docs, don't ask for laws, authorities. Request employee id#'s, the name of the employee who filed the docs, a copy of their job description. We need to prove breach of duty & lack of authority or sepping outside the bounds of it.