Scott William Katz - Page 5




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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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