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C. The Appeals Office Hearing
On March 28, 2002, the Elmores attended an administrative
hearing conducted by Appeals Officer Concepcion Robles, whose
post of duty was San Antonio, Texas. The administrative hearing
was held at the IRS Appeals Office in Corpus Christi, Texas, the
city in which the Elmores resided.
By Appeals Transmittal and Case Memo dated April 1, 2002,
Appeals Officer Robles recommended to his manager that the
Appeals Office issue a notice of determination. At that time,
the Appeals officer’s manager was Appeals Team Manager John
LaCoke of the San Antonio Appeals Office (ATM LaCoke).2 However,
ATM LaCoke was out of the office from April 2 to 4, 2002. In his
absence, ATM LaCoke designated Appeals Officer Glenn Pederson as
the acting team manager. On April 3, 2002, Acting ATM Pederson
approved the recommendation of Appeals Officer Robles that the
Appeals Office issue a notice of determination.
D. Respondent’s Notice of Determination
On April 11, 2002, the Appeals Office issued to petitioner a
Notice of Determination Concerning Collection Action(s) Under
2 An Appeals team manager (ATM) is a supervisory Appeals
officer who is responsible for managing and reviewing Appeals
officers within the jurisdiction of a particular Appeals Office.
An ATM’s duties include, inter alia, reviewing work for quality
and professional standards, approving recommendations by Appeals
officers who lack authority to take the recommended action
themselves, and supervising the general work performance of
Appeals officers.
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Last modified: May 25, 2011