Isaiah Israel - Page 8

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               On August 8, 2000, respondent’s Appeals officer (Appeals               
          officer) sent petitioner a letter (August 8, 2000 letter) indi-             
          cating that respondent had received Form 12153 from petitioner              
          and requesting that petitioner provide the Appeals officer with             
          the following on or before August 28, 2000:                                 
               it is necessary to determine the facts of your case so                 
               that you have an opportunity to provide arguments                      
               regarding those facts.                                                 
               The focus of your arguments should be other than moral,                
               religious, political or constitutional issues.                         
               Please provide your objections to the factual issues of                
               this case so that full consideration of your request                   
               can be conducted.                                                      
          On August 25, 2000, in response to the Appeals officer’s August             
          8, 2000 letter, respondent received from petitioner a copy of               
          petitioner’s attachment to Form 12153.                                      
               On August 8, 2001, the Appeals officer offered petitioner a            
          face-to-face Appeals Office hearing and provided him with a                 
          literal transcript of his accounts with respect to each of his              
          taxable years 1994, 1995, and 1996.  On August 23, 2001, the                
          Appeals officer held an Appeals Office hearing with petitioner.             
          At that hearing, petitioner made the same statements and requests           


               3(...continued)                                                        
          contentions, arguments, and requests that are similar to the                
          statements, contentions, arguments, and requests contained in the           
          attachments to Forms 12153 filed with the Internal Revenue                  
          Service by certain other taxpayers with cases in the Court.  See,           
          e.g., Copeland v. Commissioner, T.C. Memo. 2003-46; Smith v.                
          Commissioner, T.C. Memo. 2003-45.                                           





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