Travis D. Hiland - Page 5

                                        - 5 -                                         
          receive petitioner’s correspondence by December 17, 2003, he                
          would make his determination from information in the file.                  
          Mr. Tracy also enclosed with the letter copies of Forms 4340,               
          Certificate of Assessments, Payments and Other Specified Matters,           
          and of pertinent cases such as Pierson v. Commissioner, 115 T.C.            
          576 (2000).                                                                 
               On December 17, 2003, petitioner called Mr. Tracy and left a           
          message acknowledging the deadline and indicating that he had               
          questions ready for Mr. Tracy.4  The message further stated that            
          petitioner was in Mesa visiting his ill father, that he had a               
          flat tire, and that he was unsure whether he could get his                  
          correspondence package to Mr. Tracy.  On that note, petitioner              
          inquired whether he could deliver the package the next day or               
          could send it by facsimile.  He also requested a return call.               
               Mr. Tracy called back within minutes, but petitioner was               
          unavailable.  Mr. Tracy left his phone and fax number.  When he             
          did not hear from petitioner, Mr. Tracy called again on December            
          19, 2003.  The individual who answered the telephone stated that            
          petitioner was not answering the line, so Mr. Tracy left another            
          message for petitioner to return the call.                                  



               4 Petitioner may also have attempted to send a facsimile on            
          or about Dec. 16, 2003, indicating that he would need to                    
          reschedule the Dec. 17, 2003, correspondence hearing date, but              
          there exists no indication that Mr. Tracy received any such                 
          transmission.                                                               




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  Next

Last modified: May 25, 2011