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reports that on August 10, 2004, respondent issued a Supplemental
Notice of Determination Concerning Collection Action(s) under
Section 6330 Issued July 28, 2004 (Supplemental Notice) in which
Settlement Officer Elissa Sharp considered the issue whether
petitioner made a payment pursuant to respondent’s
representative’s instructions and also determined that petitioner
has no cause for abatement of interest for 1996. Respondent
attached a copy of the Supplemental Notice.
In the Supplemental Notice, respondent’s Appeals Team
Manager, Robert A. Rosenblatt, and Settlement Officer, Elissa
Sharp (hereafter collectively referred to as the settlement
officer), report that after delays and at least one cancelled
appointment petitioner appeared for the hearing conducted in the
presence of Mr. Rosenblatt and Ms. Sharp on July 28, 2004. The
Supplemental Notice states that at the hearing petitioner stated
that he had paid the amount Ms. Ogle told him to pay. When asked
to present written substantiation of this claim, petitioner
presented a copy of Form 12153, Request for a Collection Due
Process Hearing, requesting the initial hearing, a photocopy of
an allegedly faxed letter requesting assistance from a Bonnie
Fuentes, whose position in this matter is unexplained, a letter
from Ms. Ogle dated October 6, 1999, requesting a revised
Schedule D, Capital Gains and Losses, reporting all petitioner’s
wife’s stock sales, and a photocopy of a handwritten letter
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Last modified: May 25, 2011