- 5 -5 On March 19, 1996, petitioners' daughter wrote to Loren Peterson (Peterson), respondent’s Appeals officer, to ask how much respondent claimed petitioners owed for 1979 and 1982 including taxes, interest, and penalties. On March 23, 1996, petitioners filed with the Ogden Service Center a request to abate interest (Form 843) that had accrued on their tax liabilities for 1979 and 1982. On May 3, 1996, the Ogden Service Center notified petitioners that their request for abatement was being sent to Andover, Massachusetts, for processing. On June 19, 1996, petitioners received a telephone call from Larry Landon (Landon) of the Andover Service Center. Landon said that their request for abatement would be handled by respondent's Phoenix Appeals office. On June 20, 1996, petitioners’ daughter wrote Peterson to ask whether petitioners' request for abatement should be handled by his office. She asked Peterson for copies of all documents relating to petitioners' 1979 and 1982 taxes, especially pertaining to Signature and Encoder. On July 12, 1996, petitioner met with Peterson. On November 22, 1996, petitioners signed a second request for abatement of interest (Form 843) for their 1979 and 1982 years. A notice of trial on December 9, 1996, was served on September 18, 1996. On December 9, 1996, the parties reportedPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011