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Petitioner explained his disagreement with the hearing notice as
follows: “I have been paying my back taxes with my yearly tax
return and have never had an opportunity to have a settlement
agreement or meeting with the IRS. I don’t feel a lien is
necessary.”
On November 17, 2000, respondent assigned Appeals Officer
Malcolm Otterson to petitioner’s hearing request.
On December 19, 2000, Appeals Officer Otterson sent
petitioner a letter scheduling an Appeals Office hearing
(hearing) for January 17, 2001, at 10 a.m.
On January 16, 2001, petitioner called Appeals Officer
Otterson and asked to reschedule the hearing for Friday at the
same time. Appeals Officer Otterson agreed.
On Friday, January 19, 2001, petitioner did not appear for
the hearing. Appeals Officer Otterson called petitioner.
Petitioner thought the hearing was scheduled for January 26,
2001--the next Friday. Appeals Officer Otterson rescheduled the
hearing for January 26, 2001.
On January 26, 2001, Appeals Officer Otterson reviewed the
administrative file before the hearing. As of January 26, 2001,
petitioner’s outstanding balance, including penalties and
interest, for 1989, 1990, 1991, 1992, 1993, and 1994 totaled
$18,390.96. On that same day, petitioner attended the hearing
with Appeals Officer Otterson. Petitioner stated that he wanted
to pay the tax without paying any interest or penalties. Appeals
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Last modified: May 25, 2011