- 9 - Sell Under Deed of Trust. Petitioner did not inform the IRS of the default or the scheduling of the foreclosure sale. On February 18, 2000, the District Director in Seattle, Pace’s superior, denied petitioner’s administrative claim for damages. Petitioner engaged an attorney, Richard R. Sayers (Sayers), to file a lawsuit in the United States District Court for the Western District of Virginia, captioned Logical Marketing, Inc. and Fletcher H. Hyler, III v. United States, Civil Action No. 7:00295, in which petitioner sought damages for IRS collection activities. Petitioner did not authorize Sayers to represent petitioner before the IRS, and the lawsuit did not seek to enjoin further efforts to collect petitioner’s tax liabilities. Collection Activities Petitioner’s collection case was transferred from Virginia to California and assigned to Revenue Officer David Rosado (Rosado) in Redwood City, California. Rosado obtained petitioner’s Portola Valley address from the IRS computer system, which had been updated during the 12th week of the year 2000. At petitioner’s behest, Rosado spoke to Stone on April 17, 2000, and informed her that he was considering filing a notice of Federal tax lien. Around this time, Stone received transcripts for the years 1993, 1995, and 1997 for petitioner’s individual accounts.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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