- 4 -
On December 16, 2002, respondent mailed petitioner a letter
identifying Settlement Officer Ron Wergin (Mr. Wergin) as
assigned to conduct petitioner’s hearing.
On January 6, 2003, petitioner telephoned Mr. Wergin.
Petitioner told Mr. Wergin that there were missing payments
(i.e., payments he did not receive credit for), but he was not
sure for which year. Mr. Wergin asked petitioner to send him the
fronts and backs of canceled checks designated for tax years 1996
and 1998. Petitioner requested a face-to-face hearing.
On May 1, 2003, Mr. Wergin telephoned petitioner and asked
him to bring to the face-to-face hearing proof of the missing
payments that petitioner claimed were not applied to his tax
liabilities for 1996 and 1998.
On May 12, 2003, a face-to-face hearing was held between
petitioner and Mr. Wergin. At the hearing, petitioner raised the
issues of his underlying tax liability and whether payments had
been properly applied to his account. Petitioner made a
presentation on payments of tax, excluding interest and
penalties, he alleged he made. Mr. Wergin provided petitioner
with transcripts of his account for 1994 through 2001. Mr.
Wergin again asked petitioner to provide copies of the fronts and
backs of canceled checks for the tax years 1996 and 1998 by May
27, 2003.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011