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the year of repayment for amounts repaid to Phillip's victims.
Petitioners further asserted in the petition that Phillip
believed that during the calendar years 1992, 1993, and 1994, the
amounts of the repayments exceeded the amounts of funds he
wrongfully used in such years.
Respondent timely filed an answer, and the case was
scheduled for the trial session commencing April 26, 1999. On
February 1, 1999, the parties requested and were granted a
continuance because there was not enough time (1) to allow
petitioners to assemble and present all the documentation and
information needed to support their position with respect to
various issues, and (2) for respondent to properly review,
consider, and make a determination with respect to various issues
based upon the documentation and information expected to be
presented by petitioners.
On January 28, 1999, petitioners' counsel met with Mr.
Fried, the Appeals officer, to discuss the case. Petitioner's
counsel argued that the embezzlement income should be reduced by
the amounts that Phillip had repaid to the individuals he had
defrauded. Petitioners' counsel told Mr. Fried that petitioners
would provide evidence of the repayments. Despite repeated
inquiries and requests from Mr. Fried, petitioners did not
deliver all the promised documents showing the repayments until
November 9, 1999. Patricia Tyers, a revenue agent, assisted Mr.
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