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Petitioner contended that “any tax money allegedly owed for 1990”
was discharged pursuant to his bankruptcy action and that (in any
event) interest should not have accrued during the bankruptcy
proceeding.
On May 24, 1999, an Appeals officer5 assigned to the South
Florida region mailed petitioner a letter scheduling petitioner’s
requested Appeals hearing for June 8, 1999, at an Appeals Office
in Sunrise, Florida. The Appeals officer stated in the letter:
“If you are unable to attend, let me know within the next 5 days,
and I will arrange another time. Please try to keep this
appointment, because conferences are not held in your area often,
and special arrangements must be made.” The Appeals officer
explained that “an earlier conference may be possible if held in
my office or conducted by telephone.” The Appeals officer
further explained to petitioner the procedures of the Appeals
hearing:
This conference will be informal. You may present
facts, arguments, and legal authority to support your
position. If you plan to introduce new evidence or
information, send it to me at least 10 days before the
conference. Statements of fact should be presented as
affidavits or signed under penalties of perjury.
On that same day, independent of the letter drafted by the
Appeals officer, petitioner mailed a letter to the Appeals
officer reasserting his request for an Appeals hearing. In the
5 The Appeals officer was based in Miami, Florida.
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