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that he would provide respondent documentation proving
petitioner’s insolvency at the time of the cancellation of the
debt.
Despite the Appeals officer’s followup attempts to contact
Mr. Leonard by telephone on October 16, 1998, and by letter dated
October 28, 1998, Mr. Leonard failed to provide the promised
documentation relating to the alleged insolvency. On January 20,
1999, Associate District Counsel Dennis Driscoll sent Mr. Leonard
a letter seeking to explore the possibility of settlement and
again requesting the information relating to petitioner’s
insolvency.
On January 29, 1999, Robert M. Stefancin (Mr. Stefancin),
another attorney with Brouse McDowell, informed the Appeals
officer that Mr. Leonard was no longer with the firm. Mr.
Stefancin requested additional time to enter an appearance so
that he could respond to the letter sent by Mr. Driscoll. As of
February 23, 1999, Mr. Leonard remained the attorney of record,
and no other attorney had filed an entry of appearance. The
Appeals officer never received the information or documentation
promised regarding the insolvency issue. On February 23, 1999,
the case was transferred to the District Counsel’s Office. A
letter was sent to Mr. Leonard informing him of this action.
On February 24, 1999, John M. Tkacik (Mr. Tkacik), an
attorney with the Office of District Counsel, left a telephone
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