Earl M. Hasbrouck and Donna M. Hasbrouck - Page 14

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          November 30, 1995, letter referenced the following taxable                  
          periods: 12/31/90, 12/31/92, 12/31/93, and 12/31/94.                        
               In response to Ms. Teichrow’s November 30, 1995, letter,               
          petitioners stated in a December 11, 1995, letter:                          
                    Ms. Teichrow, this writer has no sympathy for the                 
               IRS’ position you assert in your letter(s).  Given the                 
               fact that the IRS has, via it’s own internal action,                   
               deliberately intentionally delayed adjudication of the                 
               Hasbrouck appeal, your excuses are understandable - but                
               they are still merely “excuses.”  We believe you are                   
               attempting to justify five months of IRS delays by                     
               imposing unreasonable time constraints on the taxpayer.                
                    We are also without sympathy to the IRS’ position                 
               because, in your letter, you threaten, “...I cannot                    
               proceed with consideration of your case unless I                       
               receive [the extension forms] within ten days from the                 
               date of this [November 30] letter...”  That caveat                     
               pretty much ends our relationship.  No matter how you                  
               sugar-coat your comments, we believe they can be                       
               interpreted no other way than to be a blatant attempt                  
               at intimidation.  Simply stated, we will not be                        
               intimidated by threats - or any other form of                          
               unprofessional conduct.                                                
                           *    *    *    *    *    *    *                            
                    No unjustified extension of time will be                          
               forthcoming.  The 1992 tax deadline is still five                      
               months away.  We suspect a reasonable appeals officer                  
               will be able to see the whimsical nature of the tax                    
               examiner’s so-called “decisions” within fifteen minutes                
               of responsible review.  By any mathematical standard,                  
               that still leaves five months time in which to dispose                 
               of the appeal.                                                         
          Also on December 11, 1995, petitioners wrote to Paul Thornton in            
          Helena, Montana, whom they identify as respondent's “Regional               
          Director of Appeals”.  In that letter, petitioners stated:                  
               Inasmuch as Teichrow did voluntarily remove herself                    
               from the Hasbrouck tax matter after December 10th, this                
               correspondence is intended to request that you                         




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