Terri Armstrong - Page 7




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          hearing rescheduled for June 7, 2001, nor did she inform him that           
          she wanted a face-to-face hearing.                                          
               On June 7, 2001, the Appeals officer unsuccessfully at-                
          tempted to contact petitioner in order to conduct the telephonic            
          hearing that he had rescheduled for that day.                               
               On June 14, 2001, the IRS Appeals Office sent petitioner               
          another letter (June 14, 2001 letter).  That letter restated                
          certain portions of the May 17, 2001 letter and further stated in           
          pertinent part:                                                             
               You failed to be available for our rescheduled Due                     
               Process telephone hearing.  Because the time for the                   
               hearing was rescheduled you are advised that you have                  
               30 calendar days from the date of this letter to con-                  
               tact me to schedule a mutually convenient time to hold                 
               your Due Process Hearing.  Please contact me at the                    
               above telephone number between 8:00 a.m. and 4:00 p.m.,                
               Monday through Friday.  If I should be unavailable to                  
               answer the telephone please leave a message with sev-                  
               eral times when you will be available for my return                    
               call.  Please also advise me of the number you can be                  
               reached at when I call back.                                           
               If I do not hear from you I will make a determination                  
               on your request for a due process hearing based upon                   
               the available information contained in your administra-                
               tive file.  A Notice of Determination would then be                    
               issued providing you with an opportunity to pursue this                
               matter in the appropriate Federal Court.                               
               I would like to restate the information that was in my                 
               May 17, 2001, letter to you. * * *                                     
               *       *       *       *       *       *       *                      
               If you have any questions or concerns, please contact                  
               me at telephone number, * * *, or address, Internal                    
               Revenue Service-Appeals, * * *, Denver, Colorado,                      
               80204.                                                                 






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