James L. and Sherri R. Goertler - Page 5

                                        - 5 -                                         
          David Austen [phone number]”.  On April 24, 2001, respondent                
          filed his answer, denying that he had erred.                                
               By letter dated April 30, 2001, respondent’s Portland                  
          Appeals Office notified petitioners that it had received                    
          petitioners’ appeal request (which is not contained in the                  
          record) and was transferring the case to respondent’s San                   
          Francisco Appeals Office due to a staffing shortage.  The letter            
          further indicated that, once the San Francisco Appeals Office had           
          assigned petitioners’ case to an Appeals officer, that Appeals              
          officer would contact them.                                                 
               By letter dated June 4, 2001, Appeals Officer D.R. Eddings             
          of respondent’s San Francisco Appeals Office invited petitioners            
          to contact him to schedule a conference.  Mr. Eddings also sent a           
          copy of his letter to Mr. Austen as petitioners’ authorized                 
          representative.  On June 27, 2001, Mr. Austen faxed a letter to             
          Mr. Eddings asking him to “review the documents, provided.”                 
          However, Mr. Austen apparently failed to include the referenced             
          documents with his letter.6  On July 18, 2001, Mr. Austen sent              
          documents to Mr. Eddings with a letter identifying the enclosures           
          as “copies of documents sent to the audit section.”  One of the             
          documents included with Mr. Austen’s July 18 letter (and attached           
          as an exhibit to respondent’s objection to the motion) is a copy            


               6  The identifying information generated by Mr. Austen’s fax           
          machine/software and printed at the top of the letter indicates             
          that the fax consisted of only two pages.                                   




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011