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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.
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