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uled for March 16, 1994. Petitioner canceled the March 16, 1994,
meeting. It was rescheduled for March 28, 1994. Petitioner
canceled the March 28, 1994, meeting but requested permission to
mail the necessary documents to the Appeals Officer.
On April 19, 1994, the Appeals Officer telephoned
petitioners to inquire as to the status of the expected records.
Petitioner again promised to mail the information to the Appeals
Officer. On April 29, 1994, the Appeals Officer again called
petitioners to inform them that no records had, as yet, been
received. Petitioner informed the Appeals Officer that she had
not yet sent the desired documents. The Appeals Officer then
mailed petitioners a letter summarizing many phone calls and
canceled meetings that had occurred. On May 4, 1994, the Appeals
Officer mailed petitioners a letter that informed petitioners
that their substantiation documentation had not been received and
included decision documents reflecting the amounts due as shown
on the statutory notice. The Appeals Officer then attempted to
reach petitioners by phone on May 4 and 5, 1994.
On May 16, 1994, respondent telephoned petitioner and
informed her of the need to file a status report and the need for
the substantiation materials in order to proceed with settlement;
respondent suggested that a joint status report be filed. On
May 17, 1994, respondent attempted to reach petitioners by phone
at home and at their places of employment. On May 18, 1994,
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