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informed that his 1989 through 1992 tax years were under
examination and respondent scheduled a conference with petitioner
for April 16, 1994. Petitioner did not attend the April 16,
1994, proposed conference. By letter dated April 18, 1994, John
B. Kotmair, Jr., petitioner's then representative,2 informed
respondent's auditing agent that petitioner had given him a power
of attorney to represent him. Mr. Kotmair then set forth the
conditions under which he and petitioner would meet with the
auditing agent. Those conditions were, inter alia, that the
auditing agent was to provide Mr. Kotmair:
1. A copy of the guidelines for the meeting;
2. All the specific information and/or documents that
are sought;
3. The home address, telephone number, proper name,
job title and employee number of John F. Murphy; the
District Director; Group Manager; and any other
Internal Revenue Service employees connected with this
instant action. The authority for this inquiry is
found within: U.S. v. Roundtree, 420 F.2d 845; and,
4. Copy of the notification or order, made pursuant to
Delegation Order 24 requiring Mr. Wadsworth to keep
books and records for submission, upon demand, to the
Internal Revenue Service;
5. Copy of the District Office Delegation Order
authorizing Mr. Wadsworth's records to be summoned and
testimony to be required;
6. The bond number of all agents who will have access
to the information they are demanding.
2 John B. Kotmair was convicted of willfully failing to
file income tax returns for 1975 and 1976 in violation of section
7203. See Kotmair v. Commissioner, 86 T.C. 1253 (1986).
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