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refused to reschedule the examination and abruptly ended the
phone call.
In an Order dated May 7, 1998, the Court ordered petitioner
to meet with a revenue agent in order to complete the examination
of petitioner’s receipts. Pursuant to that Order, respondent’s
agent again attempted to phone petitioner on June 8, 1998, but
petitioner refused to take the call. Petitioner alleged that the
agent had treated him rudely during the previous visit and
demanded that another agent be assigned to the examination.
Petitioner later informed the Court during a conference call on
November 6, 1998, that he had destroyed his receipts after
originally meeting with the agent on March 5, 1998.
In light of petitioner’s allegations that he had destroyed
his receipts, the Court ordered petitioner to file a status
report with the Court by December 9, 1998, setting forth the
facts surrounding petitioner’s destruction of his tax records.
Petitioner refused to comply with the Order but stated in later
filings with the Court that he had destroyed only a portion, not
all, of the receipts. The record in this case was closed on June
28, 1999, more than 1 full calendar year after petitioner refused
to meet with respondent’s agent.
The Court has made every attempt to accommodate petitioner
in this case; however, the record is clear that petitioner has
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Last modified: May 25, 2011