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* * * * * * *
In order for your appeal to be considered, you must be
in [sic] current in filing tax returns. If you have
not done so, please file the delinquent return(s)
immediately. * * *
On October 23, 2002, the settlement officer sent a letter to
petitioners with respect to their taxable years 1996, 1997, and
1999. That letter stated in pertinent part:
HEARING IN PERSON OR BY TELEPHONE
• IN PERSON should you prefer to discuss the
case in person, I have scheduled a conference
for November 6, 2002 at 10:00 AM * * *
• TELEPHONE HEARING If you prefer a telephone
hearing, please call me at * * *
• CONFIRM WITHIN 7 DAYS please call me within
7 days of the date of this letter to confirm
whether you will appear. If the date is not
convenient, I will be happy to reschedule the
hearing.
* * * * * * *
Please see the tax transcripts and important
information enclosed concerning your hearing.
On October 31, 2002, the settlement officer sent a letter to
petitioners with respect to their taxable years 1996, 1997, and
1999. That letter stated in pertinent part:
This letter is to confirm that your hearing date is
changed to November 20 at 10:00 AM. per your request.
* * * Our records also indicate that you have not
filed your 1998 and 2001 income tax returns. If you
have filed them, please provide your copy of the
returns.
On November 13, 2002, petitioners sent the settlement
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