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July 27, 1999, petitioner filed Form 12153, Request for a
Collection Due Process Hearing (request). The request states:
“The taxes were assessed based upon an information return (1065)
[sic]. My deposition [sic] was agreed to many years ago. The
tax assessments were not billed until recently. The interest
should be abated based upon Rev. Proc. 87-42.” Petitioner’s
request was assigned to Appeals Officer Warren Vogel (Vogel) of
the Long Island Appeals Office. Vogel handled petitioner’s
request from August 6, 1999, through October 17, 2000. On
October 17, 2000, petitioner’s request was transferred to Appeals
Settlement Officer Gerard Ohrtman (Ohrtman).
On October 25, 1999, John R. Serpico sent to Vogel a letter
setting forth petitioner’s position. The letter enclosed a
Form 2848, Power of Attorney and Declaration of Representative,
dated December 30, 1998, giving power of attorney to
John R. Serpico, John G. Serpico, and Jeffrey S. Ehrlich
(Ehrlich). In particular, the letter stated:
His matter was settled several years prior to the
issuance of RARs. There were other partnerships that
went to Tax Court and the IRS failed to perform the
ministerial act of issuing an RAR to Mr. Deverna until
all the cases were settled. Cases that had no
relationship to Mr. Deverna’s settlement in the early
1990s [sic].
No documentary support for the alleged settlement was provided.
On March 27, 2001, Ohrtman sent to petitioner’s
representative a letter informing him that the issue petitioner
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