Raymond M. and Joy D. Jean - Page 12




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          1998, Agent Clarke met with petitioners and retained photocopies            
          of documents submitted by petitioners.  The only apparent period            
          of inactivity with regard to petitioners’ case is from January 21           
          until August 6, 1998.  However, the parties have stipulated the             
          settlement of their dispute for this period.  On August 6, 1998,            
          Agent Clarke left a telephone message for petitioners to return             
          his call in order to schedule a conference.  On September 1,                
          1998, Agent Clarke spoke with petitioners and scheduled a                   
          conference for September 3, 1998.  Due to Agent Clarke’s                    
          hospitalization, on September 3, 1998, Manager Laverty canceled             
          Agent Clarke’s scheduled conference with petitioners.  On                   
          September 17, 1998, petitioners’ case was reassigned to Agent               
          McIntosh.  On September 29, 1998, Agent McIntosh received                   
          petitioners’ audit files.  On October 8, 1998, Agent McIntosh               
          reviewed petitioners’ case.  On October 15, 1998, Agent McIntosh            
          and petitioners scheduled a conference for October 20, 1998.                
          Petitioners canceled and subsequently rescheduled that conference           
          for October 22, 1998.  Petitioner Raymond Jean met with Agent               
          McIntosh on October 22, 1998.  On October 26, 1998, Agent                   
          McIntosh met with Manager Laverty and spoke on the telephone with           
          Appeals Officer Raley about petitioners’ case.  On October 27,              
          1998, Agent McIntosh again met with Manager Laverty to discuss              


          as the sole remaining issue and the need for documentation                  
          supporting petitioners’ claims thereto.                                     






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