Response to tax hearing on 9/3/04

[wirlwind]

I got a response to our tax hearing that we had 9/3/04. This is the body of the order.



Final Order



The Revenue Dept. assess XXXX X XXXX ("taxpayer"0 for 2000 Alabama income tax. The TP appealed to the Administrative Law Division pursuant to Code of Ala. 1975, 40-2A-7(b)(5)a. A hearing was conducted on September 3 2004. The TP and his wife, XXXXX XXXX, attended the hearing. Assistant Cousel, XXX XXXX, represented the Department.



The TP failed to file aa 2000 AL income tax return. The Dept. received IRS information indicating that the TP resided in Alabama and had income sufficient to require him to file an AL return in 2000. The Dept. accordingly assessed the TP on app. $00,000 in income he received in 2000, less the itemized deductions and exemptions allowed by the IRS. The TP appealed.



The TP argues that the IRS information on which the final assessment is baxed on hearsay "and cannot be used as a foundation for the final assessment as such is only prima facie evidence. Prima facie evidence and law is challenged at all times. TP's Motion to Dismiss at 1. I disagree.



The Dept. is specificly authorized to calculate and assess a TP's liability based on the best information available. Code of Als. 1975 40-2A-7(b)(1)a. (footnote- In the document submitted by the TP that the Administrative Law Division treated as a notice of appeal, the TP requested- "Please porvide me with the authority by which you agency is authorized to prepare a year 2000 State ofg Ala tax return for me..." that authority is found in 40-2A-7(b)(1)a.) Afinal assessment based on the best information available is prima facie correct, and the burden is on the TP to prove that the assessment is incorrect. Code of Ala. 40-2A-7(b)(5)c.



The final assessment in issue is based on IRS information, i.e. the best information available. The final assessment is prima facie correct, and the burden of proof was on the TP to prove that the assessmenbt was incorrect. The TP failed to do so. To the contrary, the TP does not dispute that he received incoem of approximately $xx,xxx in 2000, or that he resided in AL that year.



The TP also argues geneerally that he is not liable for AL income tax. Again, I disagree. Every individual residing or domiciled in Alabama is subject to Alabama income tax. Code of Ala. 1975, 40-18-2. As indicated, the TP does not dispute that he resided or was domicioled in AL in 2000. Consenquently, he was subject to and liable for AL income tax on his income earned in that year.



The final assessment is affirmed. Judgement is entered against the TP for $0,000.00 Additional interest is also due from the date of entry of the final assessment 4/1/2004.



This Final Order may appealed to circuit court within 30 days pursuant to Code of AL. 1975, 40-2A-9(g).



Entered September 9, 2004.

De Judge



This was pretty much what I expected. Nothing wsd mentioned about the CPN that was tendered on 4/26/04, and never responded to.



I know that I can appeal it, but I really don't know where to start. Any ideas would be appreciated. And all prayers will be appreciated also



Thanks,

Donna

[weishaupt1776]

[color=black][b] It seems like BT & Leatherlips(that name crax me up) Could be on to something HERE

[rushpat]

So, anyone want to guess if they use the letters "TP" to mean 'taxpayer' or "tax protestor"?



If they declare you to be a taxpayer, have you challenged this andd demanded evidence that you are a taxpayer? If you are not, then the tax agencies (state or IRS) don't matter.

Originally Posted by rushpat

So, anyone want to guess if they use the letters "TP" to mean 'taxpayer' or "tax protestor"?



If they declare you to be a taxpayer, have you challenged this andd demanded evidence that you are a taxpayer? If you are not, then the tax agencies (state or IRS) don't matter.

Hey Rushpat!



I received my Public Records Act request from FTB the other day, (finally) and do you know what they said when I ask for documents which the FTB relies upon to prove that I am a taxpayer? :

They said:



"We have no documents exist at this time that may be responsive to your request"



So, they have NO evidence that I am a taxpayer, yet on every document they sent me it says T/P or... GET THIS:



"PROTESTOR"!!



I am going to request that they correct their records!

[rushpat]

I think when they label someone a protestor, they handle their mail differently. Who knows? They probably put those letters on the fast track to enforcement.

[scottinalaska]

Tora,

What a great letter to include in your correspondence with the IRS! Since the FTB cannot produce anything to substantiate their "accusations" that you are a taxpayer, how is Mr. Parizek justifying such a thing...if there is such a person!

Could you share a bit of info on the address and form you used to request this info? I am sure others and I would love to have our own personal letter too!

Scott

[wirlwind]

Actually, the TP was mine ( I didn't want to type out taxpayer everytime). I didn't think that it could be misconstrued as tax protestor (but I am sure that that is what I am labelled in all their records). My whole defense has been to prove that I am a taxpayer, and they have offered nothing that says that I am- except that they say that I am. And I guess because they say that I am, that that makes me one (NOT). they don't even try to prove that you are except for that stupid Alabama code that they cited all through out the final order. In the Motion to dismiss that I sent to them before the hearing I referred to my husband as the aggrieved petitioner- not once did I refer to him as the taxpayer. Did you notice how they initiated this whole debacle, but in this they have shifted the burden of proof on to me to prove that I am not a taxpayer. I first requested them to prove to me that I was. They are then plaintiff's, and the burden of proof is on the plaintiff- but they have just shifted that right over to me. They stated that I failed to make my case. It wasn't my place to make a case- it was their's! Turds.



Donna

Originally Posted by scottinalaska

Tora,

What a great letter to include in your correspondence with the IRS! Since the FTB cannot produce anything to substantiate their "accusations" that you are a taxpayer, how is Mr. Parizek justifying such a thing...if there is such a person!

Could you share a bit of info on the address and form you used to request this info? I am sure others and I would love to have our own personal letter too!

Scott

Scott, I presume you are in Alaska, so you wouldn't need the address for the FTB in California. You can find a FOIA office nearest you by going to google and doing a search for "Freedom of Information Act, addresses" and it should direct you an IRS website that has those addresses.



RE: Tax Years 1995-2002



Disclosure Officer:



INFORMATION PRACTICES ACT REQUEST

ADMINISTRATIVE NOTICE OF DEMAND FOR ACCESS TO RECORDS (per THE CIVIL CODE (2000), sections 1798, et seq.).



Since the IRS, through the purported agency of said "DENNIS PARIZEK"/"DL"/"Dennis Parizek" has repeatedly, consistently, and persistently maintained, and expects to benefit from the position that the entity "JOHN DOE" is a taxpayer, I must require disclosure of:



1. A True copy of each and every Federal Tax Lien, (Not "Notice" of Federal Tax Lien) which the INTERNAL REVENUE SERVICE relies upon to prove that “JOHN DOE” has Federal Tax Liability.



2. A True copy of each and every valid Document(s) which the IRS relies upon to Prove that the entity "JOHN DOE" is, in fact, a United States officer, emloyee/resident/citizen of the United States.



3. A true and correct copy of each and every valid Document(s) to prove that the entity "JOHN DOE", is, in fact, engaged in any revenue taxable activity.



4. A True copy of each and every valid Document(s) upon which the IRS relies to Prove that this "DENNIS PARIZEK/"Dennis Parizek" is, in Fact, an employee/officer of the IRS.



5. A True copy of each and every valid Document(s) upon which the IRS relies to Prove that this "DENNIS PARIZEK"/"Dennis Parizek" is, in Fact, authorized to perform any action as, or on behalf of the INTERNAL REVENUE SERVICE.



~~~~~~~~~~~



Do a search in google for IRS, Freedom of Information Act requests... I'm sure there are many other samples of this type of letter on the web. Chris Hansen's Family Guardian website I'm sure has a few samples for you to look at.



You'll need to include a copy of your driver's license with your request, otherwise they won't process it.

[wirlwind]

Bumping this back up as I need some more input-please!



Thanks,

Donna

i'm speaking from ignorance here and lack of practical experience, so i guess i'm thinking out loud...



did you rebut, via affidavit, all their erroneous presumptions?



did you stand upon that affidavit and object to all their "testimony" that failed to rebut your response?



guess i'd start there...



jon