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Wednesday, March 26, 2003


Richard H. Frank and Tammy J. Frank are nut-case tax protesters challenging liability for taxes at hearing on collection. Tax Court allowed the collection and imposed a $3,500 fine. Again, from Las Vegas. One contention Tax COurt did specifically address was that they did not receive a proper Collection Due Process Hearing. The hearing was held by telephone, and the Franks said they had a right to a face-to-face hearing. Tax Court noted that the hearing was scheduled in advance and there was no indication in the record that the Franks objected to a telephonic hearing.

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