- 4 - In a letter dated October 28, 2002, Settlement Officer Craca informed petitioner that his case had been transferred back to the Appeals Office in Washington, D.C., for resolution. She informed him that a hearing under section 6330 was scheduled for November 21, 2002, and again requested that petitioner submit both “A completed Offer in Compromise package (Forms 656, 433A and 433B)” and a 2001 tax return. Petitioner, through a representative, requested in a letter dated November 18, 2002, a continuance of the hearing scheduled for November 21, 2002. Petitioner indicated that his tax return preparer was “in California on vacation until after the Thanksgiving holidays,” and that said preparer had all the documentation necessary for petitioner to complete forms concomitant to an offer in compromise and the requested tax return. In a letter dated November 19, 2002, respondent denied petitioner’s request to postpone the hearing. Petitioner renewed his request on November 20, 2002, citing delay by the Government, the unavailability of petitioner’s tax return preparer, and a variety of personal reasons. Respondent again denied the request. Respondent issued petitioner a notice of determination dated December 30, 2002.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011