Richard E. Boggs v. United States
DueProcess
Did the IRS deprive the petitioner of his Constitutional Fifth Amendment right to due process?
QUESTIONS PRESENTED 1) Did the Internal Revenue Service (IRS) deprive the petitioner of his Constitutional Fifth Amendment right to due process when it failed to offer a basis for its “determination” that the petitioner was not entitled to claim “Exempt” on his W-4 Withholding Certificate, signed under penalty of perjury, prior to the taking of petitioner’s property? 2) Did the IRS and the UNITED STATES deprive the petitioner of the operation of subject provisions? relied ; upon in order to make an unspecified “determination” ; as to the petitioner’s tax liability? oO 1A “determination” must be the result of a consideration of all relevant facts and statutes. See Hughes v. U.S., 953 F.2d 531 (CA9 1992); Portillo v. Comm’r of IRS, 932 F.2d 1128 (CAS 1991); Elise v. Connett, 908 F.2d 521 (CA9 1990); Jensen v. Comm’r of IRS, 835 F.2d 196 (CA9 1987); Scar v. Comm'r of IRS, 814 F.2d 1363 (CA9 1987); Benzvi v. Comm’ of IRS, 787 F.2d 1541 (CAI1 1986); Maxfield v. U.S. Postal Service, 752 F.2d 433 (1984); Weimerskirch v. Comm’ of IRS, 596 F.2d 358, 360 (CA9 1979); Carson v. U.S., 560 F.2d 693 (1977); U.S. v. Janis, 428 U.S. 433, 442 (1975), Alexander v. “Americans United” Inc., 416 U.S. 752, 758-770 (1973); Pizzarello v. U.S., 408 F.2d 579 (1969); Terminal Wine, 1 B.T.A. 697, 701-02 (1925); Couzens, 11 B.T.A. 1140, 1189, 1179. 2 For the purposes of this petition the term “subject provisions” shall be deemed to mean 26 USC §§ 1, 61(a), 83(a), 212, 1001, 1011, 1012, 1402(b), 3121(e), 33066), 3402(n), 6201, 6671(b), 7343, 7608, 7621, 7651(4)(A), 7655; 42 USC § 411)(2); 26 CFR 1.1-1(a) ©), 1.83-3€), &), (g), 1.83-4(b)(2), 1.1001-1(a), 1.1011-1(a), 1.1012-1(a), 1.1401-1(a), 1.1402(a)-2(a), 1.1402(b)-1(d), 31.0-2(a)(1), 31.3121(e)-1(b), 301.6201-1(a), and 602.101. (See