Stephen Mitchell Day - Page 4

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               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.                                                          








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