- 3 - presence, and that “The Appeals Office did not grant a fair hearing”. Petitioner further explains that in preparation for his meeting with Ms. Sharp and Mr. Rosenblatt he called Ms. Diane Hakam, Department Manager of the Taxpayer Advocate’s Office in Holtsville, Long Island. As noted above and in our previous opinion, petitioner alleges that in October 1999, Ms. Ogle of the Taxpayer Advocate’s Office provided petitioner a final payout figure of $14,172 for resolution of his outstanding tax obligations for 1995 and 1996. Petitioner states that Ms. Hakam informed him that a file was not available for his examination because the records in question had been destroyed after one year in accordance with office policy. Petitioner explains that he “did not request such a document in 10/99 because I trusted the taxes were payed in full, relying on representation of the Taxpayer Advocate’s Office.” Petitioner describes his attachments to his status report as a “fax from me to Ms. Ogle confirming the final tax payment due” and four other documents allegedly showing his correspondence with employees of the IRS prior to the “final payment date”. Respondent’s status report states that petitioner appeared for hearing at the Long Island, New York Appeals Office so that the settlement officer might consider the specific issues mentioned in our Order dated April 9, 2004. Respondent furtherPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011