- 12 - 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 hasPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011