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explanation or justification for his failure to claim the
certified letter that respondent mailed to his then-current
residence address.
Third, petitioner alleges that he was not told that his
request to delay the audit until May 1995 and to transfer the
audit to California had been denied. The evidence submitted by
respondent shows that petitioner was repeatedly told that
respondent would not delay the audit until May 1995, and that he
would be advised only if his request for delay were to be
granted. Moreover, petitioner’s own letter to respondent dated
April 28, 1998, shows that he knew when the audit was scheduled.
Petitioner’s claim that he did not know about the audit appears
to be a recent afterthought. Petitioner states in his petition:
Since I could not afford the trip back to California
and the IRS auditor was being completely uncooperative-
-I was not trying to evade paying taxes, nor was I
being unreasonable or uncooperative with the IRS--I
missed the November 1994 audit.
The allegation in his petition--that petitioner did not attend
the audit because he could not afford to retrieve his records--is
inconsistent with petitioner’s new position that he missed the
audit because he was not informed of the date and time.
Finally, petitioner made it clear in his conversations with
respondent (evidenced by the contemporaneous notes of those
conversations attached to respondent’s affidavit), that he would
not participate in the audit unless it was delayed until after
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