Providence, RI 02908
June 21, 2008
Attn: Teresa O’Brien-Horan
Commonwealth of Massachusetts
Department of Revenue
PO Box 7049
Boston, MA 02204
Tax Payer ID Number _______________
Tax Year 2005
Dear Mrs. O’Brein-Horan,
On June 19, 2009 my employer gave me a notice of levy on wages, salary and other income in the amount of $3,811.36 dated June 5, 2009 from the Commonwealth of Massachusetts Department of Revenue for the Tax Year ending 12/31/05 which had your facsimile signature on it. A copy of this levy is enclosed. This was the first I’ve heard of any alleged tax liability to the Commonwealth of Massachusetts for Period End Date 12/31/05. I find it interesting that the Assessment Date listed on the levy is September 12, 2008 and that you and your department waited until June 5, 2009 to mail this to my employer. I am wondering if this was done intentionally in order to build up the Statutory Additions which are listed on the levy.
Prior to me receiving this levy from my employer, your department failed to give me notice of their intention to asses me in violation of Massachusetts General Law, Title IX. Taxation, Chapter 62C: Administrative Provisions Relative to State Taxation: Section 26. Assessment of taxes (b) states, “If the commissioner determines, from the verification of a return or otherwise, that the full amount of any tax has not been assessed or is not deemed to be assessed, he may at any time within three years after the date the return was filed or the date is was required to be filed, whichever occurs later, assess the same with interest as provided in section thirty-two to the date when the deficiency assessment is required to be paid, first giving notice of his intention to the person to be assessed;”). Section 26. Assessment of taxes (b) goes on to state, “Such person or his representative may confer with the commissioner or his duly authorized representative as to the proposed assessment after the date of such notification.” A copy of the stated law is enclosed with the pertinent information highlighted. You and your department have denied me of my right to due process thereby providing me with the grounds to file a lawsuit against you and your department for violating my civil rights.
I did receive a 30 day letter from the IRS for the Tax Year 2005 dated June 16, 2008. On July 9, 2008, I did a written appeal to the 30 day letter and returned it to the IRS by U.S. Postal Service Certified Mail Return Receipt which they received on July 11, 2008. I have enclosed a copy of the 30 day letter from the IRS and a copy of my written appeal to the 30 day letter along with the U.S. Postal Service Certified Mail Return Receipts. To date, I still remain in dispute with the IRS for the Tax Year 2005. Since I still remain in dispute with the IRS for the Tax Year 2005, how was it possible for the commissioner to verify the amount of tax to be assessed from the verification of a return? The commissioner could have only determined the amount of tax to be assessed otherwise and since he denied me my right of due process violated my civil rights in doing so. Also, the Assessment Date of September 12, 2008 listed on the levy is more than three years after the date the return was supposedly required to be filed.
I dispute your computations and deny any tax liability. Please schedule a day for me so I might show you my books and records for the year in question. I had un-reimbursed business expenses and deductions including charitable donations, medical expenses, local taxes, etc. I had tax preparation expense.
For the tax year in question, I had small business with expenses or the cost of doing business equal to 60% of the gross. I had many business expenses including rent, utilities, travel, entertainment, advertising, cable, professional dues, supplies, casual labor etc.
If you do not immediately remove this levy and provide notice of this to my employer, I will have no other choice but to take legal action against you and your department for denying me my due process and violating my civil rights.
Certified Mail #70081830000091044328