Daniel E. Duncan - Page 7

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               I have reviewed the correspondence you attached to your                
               requests for the collection due process hearings and                   
               would like to point out that the courts have previously                
               ruled against your arguments, and in some instances,                   
               have imposed sanctions.  I have verified the validity                  
               of the assessments through the review of the complete                  
               computer transcripts, the tax return files and related                 
               workpapers.  I have no further legal obligation to                     
               consider any challenge to the validity of the assess-                  
               ment in the absence of independent proof that the                      
               assessment was defective in some manner.  I am hopeful                 
               that you wish to discuss legitimate issues and alterna-                
               tives for resolving your case at the upcoming hearing.                 
               I will have the original tax return for 1997 and 1998                  
               available for your review at the hearing * * *                         
               On May 3, 2002, the settlement officer sent petitioner                 
          another letter.  That letter stated in pertinent part:                      
               I am writing to you regarding the upcoming collection                  
               due process hearing set for May 14, 2002 at 10:00 a.m.                 
               at the Las Vegas Appeals Office.                                       
               There has been a recent change in the audio recording                  
               or stenographic recording of hearings before Appeals.                  
               This practice will no longer be permitted.  Your corre-                
               spondence with the request for the collection due                      
               process hearing does not state if you wish to record,                  
               however, I wanted to make you aware of this change in                  
               the event you had planned to record the hearing or hire                
               someone to stenographically record the hearing.                        
               The recording of hearings has always been discretionary                
               for Appeals under IRC �7521.  You may still have a                     
               witness present at the hearing; however, this witness                  
               may not represent you or negotiate for you.                            
               Shortly before May 8, 2002, in response to the settlement              
          officer’s April 10, 2002 letter, petitioner sent the settlement             
          officer a letter (petitioner’s May 8, 2002 letter) indicating               
          that petitioner intended to attend the Appeals Office hearing               
          scheduled for May 14, 2002.  That letter also contained state-              

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