I think it's more likely in response to Letter 3175C or 3176C.cynicalflyer wrote:Consider, too this from another thread:
So not only did he lose his guru, the IRS is coming after his wife as well, based no doubt on Weston's prompting for his wife to file heaven only knows what.Weston White wrote:Yea, the IRS definitely seems to being going into melt-down mode, they are sending my wife such [$5000 frivolous penalty] letters as well, two within the same week, one for "correspondence" on a date that we have no record of sending them anything [Hmmm... I thought the penalty was only for returns not mere letters, go figure, guess that is more of my inability to comprehend simple sentence structure] and another for a 1040X we never sent them.
In other words, it's for making a frivolous response [IRC § 6702(b)], not a frivolous return.
From another thread, we learned that Weston and his wife had 11 years of frivolous penalties imposed for filing 1040X returns. $5,000 x 11 x two Persons = $110,000.
Now, we're talking about a response to a letter or collection notice. Another $110,000?
And, as we discussed earlier, if Weston has blown off the Collection Due Process Hearing, or fails to petition tax court to dispute the frivolous penalties, he forfeits his opportunity.
He'll have to pay the penalties in full before making a request for refund. He writes many words about his tax theories but seems incapable or simply unwilling to make them in court.
These frivolous penalties are the ideal opportunity to test his theories in the real world. Otherwise, it's "Lien-Levy City" and the likely loss of his wife and family. He's toast!