- 14 - 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 youPage: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: May 25, 2011