ML101730368
| ML101730368 | |
| Person / Time | |
|---|---|
| Site: | Prairie Island  |
| Issue date: | 06/03/2010 |
| From: | Sebastian D - No Known Affiliation |
| To: | Leeds E Office of Nuclear Reactor Regulation |
| beltz T, NRR/DORL/LPL3-1, 301-415-3049 | |
| Shared Package | |
| ML101650069 | List: |
| References | |
| G20090510, OEDO-2009-0541, TAC ME2215 | |
| Download: ML101730368 (9) | |
Text
UNITED STATES OF AMERICA NUCLEAR REGULATORY COMMISSION OFFICE OF NUCLEAR REACTOR REGULATION Eric J. Leeds, Director In the Matter of
) Registered Mail No.: RR 623238024 US NORTHERN STATES POWER COMPANY Prairie Island Nuclear Generating Plant, Units 1 and 2
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REBUTTAL TO DIRECTOR'S DECISION UNDER 10 CFR 2.206 Comes now, David Lee Sebastian (herein Sebastian), and submits this rebuttal to the PROPOSED DIRECTOR'S DECISION UNDER 10 CFR 2.206 DD-l O-XX, and states:
- 1.
On or about May 15, 2010, Sebastian received said Director's Decision allowing for comments within 30 days.
- 2.
The Director states at page 8 of his decision "[t]h Petitioner disclosed the tax lien to Xcel in the personal history questionnaire. However, for approximately 7 years (early 2001 to 2008), there was no evidence of the Petitioner repaying the debt to the Internal Revenue Service or planning to do so."
- 3.
On or about October 16,2003, Sebastian submitted via Registered Mail, Registered Mail No.: RR 260 983 219 US and RR 260 983 341 US, a REQUEST FOR A COLLECTION DUE PROCESS HEARING (copies attached), evidencing the legal violations of the Internal Revenue Service's (herein IRS) actions.
- 4.
The IRS failed to provide the required Due Process Hearing as required by Law and continued actions against Sebastian.
REBUTTAL 1
- 5.
On or about January 12, 2004, Sebastian submitted a Petition in the United States District Court, for the District of Columbia, SEBASTIAN v. WENZEL et al, 1:04 mc-OOOlO-ESH, evidencing the violations of Law (see attachment).
- 6.
On or about February 09,2004, the case was dismissed sua sponte, without prejudice.
- 7.
No other notification was received by Sebastian at Sebastian's address ofrecord, therefore, Sebastian had every belief the IRS realized that they violated the Law and Sebastian's Due Process Rights, and that no further action was warranted by Sebastian pertaining to this issue.
- 8.
Sebastian made every effort to, and did, exhaust all administrative and judicial remedy pertaining to the IRS tax lien actions.
- 9.
On or about December 10,2004, the IRS, without notice to Sebastian at Sebastian's address of record, or Sebastian's knowledge, filed a lien in the County Courthouse, Broward County, Ft. Lauderdale, Florida, against Sebastian's Mothers place of residence (copy attached).
- 10.
Sebastian made all of the afore stated information available to NORTHERN STATES POWER COMPANY either in printed format or verbally via phone conversations.
- 11.
No further documentation was requested by NORTHERN STATES POWER COMPANY prior to their denial of unescorted access.
- 12.
The Director states at page 8 of his decision "[w]hile the Petitioner provided a document indicating that he sought legal counsel to resolve the tax lien, he did nothing to execute it or establish a payment plan to resolve the matter due to, as he claimed, a lack of monetary funds."
REBUTTAL 2
- 13.
Sebastian suggests the Director has made an arbitrary statement without full knowledge of the facts involved. Sebastian further suggests the Director does not know what it is like to be financially broken by a government action, and live week to week making every effort not to live under a bridge with the help of friends and relatives, especially in today's economy.
- 14.
Legal counsel wanted a $1000 US to begin settlement and a payment plan. When you don't have money for rent, you don't have a $1000 US; and, without a job, you can't establish a payment plan. No legal counsel contacted would begin a tax lien settlement on the promise of future earnings, even $78,000 per year.
- 15.
The Director has created an "impossibility" for Sebastian. Sebastian can't resolve the tax lien until obtaining employment; and, Sebastian can't obtain employment in the field he is trained in until he resolves the tax lien. Sebastian can't go to the IRS without legal counsel to negotiate a settlement because the IRS has already evidenced no respect for the law.
- 16.
Sebastian believes he has evidenced a great amount of integrity, trustworthiness and reliability by his willingness to place in the open all of the afore mentioned information, and by all efforts made to resolve this instant matter.
Wherefore, premises considered, Sebastian respectfully requests the Director reverse his Decision, and grant any other relief Sebastian is found entitled to.
Dated this 3rd day of June, 2010.
~vid Lee Sebastian REBUTTAL 3
REQUEST FOR A COLLECTION DUE PROCESS HEARING Substitute for Form 12153 Appeals Officer Internal Revenue Service IRS-ACS Austin, Texas 73301-0030 Registered Mail No.: RR 260 983 219 US Appeals Officer, A.
I use this substitute for Form 12153 to reserve my right to a Due Process Hearing and to request same.
This is a Formal Written Protest with Exhibits, incorporated herein by reference and attached hereto, and is filed with this Office of Appeals of The Internal Revenue Service as per Publication 5 and it is my intent that this be filed with such Office of Appeals.
- 1. This Protest is in response to a Notice of Intent to Levy dated July 7, 2003,(CP 504) and received by Petitioner July 9, 2003, attached hereto and incorporated herein by reference as Exhibit "A" and Examination Change Letter dated June 16, 2003, (CP 22E) attached hereto and incorporated herein by reference as Exhibit "B". This Protest involves the tax year 1997.
- 2. The Notice of Intent to Levy is erroneous in its entirety and the full amount of
$92.289.68 is in dispute for the following reasons:
- a.
I did not receive an examination notice;
- b.
I did not receive a proposed changes letter;
- c.
I did not receive a Notice ofDeficiency;
- d.
There is no Individual Master File for the Tax Year 1997 as per attached exhibit, incorporated by reference and attached herein as Exhibit "C";
- e.
There is no form of Assessment whatsoever for the Tax Year 1997, as per attached Exhibit, incorporated by reference and attached herein as Exhibit "D";
- f.
I had no Income Tax liability for the year 1997.
- 3. The Examination Change Letter dated June 16,2003, (CP 22E) and the Notice of Intent to Levy dated July 7, 2003, (CP 504) violates the Federal Debt Collection Procedures Act of 1990, PL 101 - 647, Nov. 29, 1990, 104 STAT.
4933, Title 28 Chapter 176, §§ 3001 et seq., as amended.
- 1 of 2
- 4. The Examination Change Letter dated June 16,2003, (CP 22E) and the Notice of Intent to Levy dated July 7, 2003, (CP 504) reveals the conspiracy scheme to commit Fraud and Extortion under color of authority by Doe's 1 - 5.
B.
The findings of facts and conclusions of law upon which I relied are as follows:
- 1.
Taxpayer must be notified of an exam and given an opportunity to dispute any proposed additional tax liability;
- 2.
Taxpayer must be afforded due process in the Tax Court;
- 3.
A Notice of Deficiency must be mailed to the taxpayer at his last known address. IRC 62l2(b)(1);
- 4.
There must be a valid, signed assessment with all supporting evidence which identifies a taxpayer by name and taxpayer identification number.
I understand that the statutory period of limitations for collection is suspended during the Collection Due Process Hearing and any subsequent judicial review.
David Lee Sebastian Date ----------~-
ENC: Supporting EXHIBITS"A" thru "D" attached hereto and incorporated herein by reference.
I, David Lee Sebastian, hereby Certify I have inserted a two (2) page document titled "REQUEST FOR A COLLECTION DUE PROCESS HEARING, Substitute for Form 12153" into an envelope this 5th day of August, 2003, traveled to the United States Post Office in McSherrystown, Pennsylvania, and placed in the United States Mail, Registered No. RR 260 983 219 US, return receipt requested, the envelope and afore stated contents.
David Lee Sebastian
- 2 of2
REQUEST FOR A COLLECTION DUE PROCESS HEARING Substitute for Form 12153 Appeals Officer, IRS - ACS P.O. BOX 219236 Kansas City, MO 64121 - 9236 Registered Mail No.: RR 260 983 341 US Appeals Officer, A.
I use this substitute for Form 12153 to reserve my right to a Due Process Hearing and to request same. This is a Formal Written Protest with Exhibits "A" thru "I", incorporated herein by reference and attached hereto, and is filed with this Office of Appeals of The Internal Revenue Service as per Publication 5 and it is my intent that this be filed with such Office of Appeals.
- 1. This Protest is in response to a Notice of Intent to Levy dated September 18, 2003, (Letter 1058) and received by Petitioner September 29, 2003, attached hereto and incorporated herein by reference as Exhibit "H".
This Protest involves the tax year 1997.
- 2. The Notice of Intent to Levy is erroneous in its entirety and the full amount of
$93.639.46 is in dispute for the following reasons:
- a.
I did not receive an examination notice;
- b.
I did not receive a proposed changes letter;
- c.
I did not receive a Statutory Notice of Deficiency;
- d.
There is no Individual Master File for the Tax Year 1997 as per attached exhibit, incorporated by reference and attached herein as Exhibit "C";
- e.
There is no form of Assessment whatsoever for the Tax Year 1997, as per attached exhibit, incorporated by reference and attached herein as Exhibit "D";
- f.
I had no Income Tax liability for the year 1997;
- g.
I have requested a due process hearing August 5, 2003, as sent to Appeals Officer, Internal Revenue Service, IRS - ACS, Austin, Texas 73301 0030; received by them August 8, 2003 as per attached exhibit, incorporated by reference and attached herein as Exhibit "E";
- h.
I responded to your Letter 2050, dated August 23, 2003 and received by Me September 3, 2003, received by you September 9, 2003, evidencing
- 1 of 2
the request for a due process hearing and your failure to provide same, and further, directing you to correct your Records as per attached exhibit, incorporated by reference and attached herein as Exhibit "I";
- 3. The Examination Change Letter dated June 16,2003, (CP 22E) and the Notice of Intent to Levy dated July 7, 2003 (CP 504) and the Notice of Intent to Levy dated September 18, 2003 (Letter 1058) violates the Federal Debt Collection Procedures Act of 1990, PL 101 - 647, Nov. 29,1990,104 STAT. 4933, Title 28 Chapter 176, §§ 3001 et seq., as amended.
- 4. The Examination Change Letter dated June 16,2003, (CP 22E) and the Notice of Intent to Levy dated July 7, 2003, (CP 504) reveals the conspiracy scheme to commit Fraud and Extortion under color of authority by Doe's 1 - 25.
B.
The findings of facts and conclusions of law upon which I relied are as follows:
- 1.
Taxpayer must be notified of an exam and given an opportunity to dispute any proposed additional tax liability;
- 2.
Taxpayer must be afforded due process in the Tax Court;
- 3.
A Notice of Deficiency must be mailed to the taxpayer at his last known address. IRC 6212(b)(l);
- 4.
There must be a valid, signed assessment with all supporting evidence which identifies a taxpayer by name and taxpayer identification number.
I understand that the statutory period of limitations for collection is suspended during the Collection Due Process Hearing and any subsequent judicial review.
Date David Lee Sebastian ENC: Supporting EXHIBITS "A" thru "I" attached hereto and incorporated herein by reference.
I, David Lee Sebastian, hereby Certify I have inserted a two (2) page document titled "REQUEST FOR A COLLECTION DUE PROCESS HEARING, Substitute for Fonn 12153" and Exhibits "A" thru "I" into an envelope this __ day of October, 2003, traveled to the United States Post Office in McSherrystown, Pennsylvania, and placed in the United States Mail, Registered No. RR 260 983 341 US, return receipt requested, the envelope and afore stated contents.
David Lee Sebastian
- 2 of2
CFN # 104598972, OR BK 38775 Page 195, Page 1 of 1, Recorded 12/28/2004 at 02:43 PM, Broward County Commission, Deputy Clerk 2000 1872 Department of the Treasury - Internal Revenue Service
\\
F_ 668 (Y)(c)
Notice of Federal Tax Uen 1I'1.Y. flthl'Oarv 2004~
.Fo, Optional U'G by Recording Office Area:
ISerial Number WAGE & INVESTMENT AREA #3 Lien Unit Phone: (800) 829-7650 204619004 As provIcled by secdoD 6:121, 6322, and 6323 of die Intll'lUll Revslllle Code, _ areliVlnl a nodce that taxes (Includblc Interest aDdpenalties) have bMn asseaed ap!Jut die foUowIng-named Wt])aY1Ir. We haYe made
<II d_d for paymeDt of dl1s JlabIUCy, bat It ",ruins unpaid. Therefare, dlere Is a len In mar of the United SWes 0It all property and rIahts to propeny bela"'l to this tupayer for tile amoUitt of these wr:es, and addldolW penaldes, Interest, and COSts that may aeeme.
Name DfTaxpayer DAVID SEBASTIAN Residence -.
IMPORTANTRELEASE INFORMATION: For eech ess***ment list.d below*
..,!en notice of the lien i. refil.d bV the date giv.n in column (e], this notice....all, on the day following such date. operate a8 a certificate of relea** as defined Kind ofTu:
(i1) 1040 1040 CIVP CIVP CIVP CIVP in IRC 6326Ia).
Ta PeriocI Date of Ass_mene Encline fb)..
(dl 12/31/1994 05/18/199B 12/31/1997 06/16/2003 12/31/1993 03/30/1998 03/30/1998 12/31/1994 12/31/1995 03/30/199B 12/31/1996 06/22/1998 Last~or eel 06/17/2008 07/16/2013 04/29/200B 04/29/2006 04/29/2008 07/22/2008 UDpaidBaIIncs of~t 13511.81 92024.59 500.00 1000.78 1000.78 500.00 Place of Filing county Courthouse Broward County Total 106537.96 Ft. Lauderdale. FL 33301 This notice was prepared and signed at JACKSONVILLE, FL
, on this, the 10th day of December 2004 Title ACS 13-00-0000 (800) 629-7650 (NOTE:CertJflc.te of officer lIIuthorized by lew to take 8cknowktdg:ment 18not flIuenthll to 1t1. validity of N.otice of Faderal Tax lien Rev. RlJl. 7\\-466. '971 *2 C.B..40S)
Form 668(Y)(c) (Rov. 2-2004)
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- Kept Ill' RKordlo, om...
CAT. NO BOO25X Signature
District of Columbia live database-Query Summary Page 1 of 1 1:04-mc-OOOlO-ESH SEBASTIAN v. WENZEL et al Ellen S. Huvelle, presiding Date filed: 01/1212004 Date terminated: 02/09/2004 Date of last filing: 02/09/2004 Case Summary Office: Washington, DC Filed: 01/1212004 Jury Demand:
Demand:
Nature of Suit:
Cause:
Jurisdiction:
Disposition: Statistical Closing.
County: 11001 Terminated: 02/0912004 Origin:
Reopened:
Lead Case:
None Related Case:
None Other Court Case: None Def Custody Status:
Flag: CLOSED Plaintiff: David Lee Sebastian Defendant: ROBERT E. WENZEL Defendant: CHARLES O. ROSSOTTI Defendant: BRUCE R. THOMAS Defendant: SEVEN JARAMILLO Defendant: FRANK A. ANDREACCHI Defendant: TERRI BEACH Defendant: MELANIE ROMANO Defendant: PAULA M. CURREN Defendant: DOE