Phillip A. O'Bryon and Cyndie W. O'Bryon - Page 13

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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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