Hart Foundation - Page 4




                                        - 4 -                                          

          on and with the application.  The letter specified the                       
          information that the Commissioner needed to rule on petitioner's             
          request for exempt status and listed the name and phone number of            
          a person at the Internal Revenue Service to contact with any                 
          questions.                                                                   
               On September 13, 1993, the Commissioner received a response             
          to his letter.  The response, which was written by Mr. Tully,                
          gave vague answers to the questions set forth in the                         
          Commissioner's letter and did not explain in detail petitioner's             
          proposed activities or operation.                                            
               On January 20, 1994, the Commissioner mailed petitioner                 
          another letter seeking specificity as to petitioner's                        
          organization, activities, and operation.  The letter asked for               
          specific information that the Commissioner needed to rule on                 
          petitioner's request for exemption and listed the name and phone             
          number of the person at the Internal Revenue Service to contact              
          with any questions.                                                          
               On March 14, 1994, Mr. Tully, on behalf of petitioner,                  
          responded to the Commissioner's letter of January 20, 1994.                  
          This response was no more informative than the prior response as             
          to the specifics of petitioner's organization, activities, or                
          operation.  Approximately 2 months later, Mr. Hart, in his                   
          capacity as petitioner's president, also responded to the                    
          Commissioner's letter of January 20, 1994.  The Commissioner had             





Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011