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Petitioner stated he could not access his calendar on his
computer and would have to get back to the Appeals officer with a
date.
After not hearing from petitioner, the Appeals officer
telephoned him again on August 28, 2001. During this
conversation the Appeals officer indicated that he was scheduling
a conference for September 5, 2001. Petitioner stated that he
refused to confirm that date. Petitioner did not give a reason
for refusing to confirm, nor did he offer alternative dates. On
this same day, the Appeals officer contacted the Taxpayer
Advocate who stated she would not attend any hearing and that
Appeals should proceed with the September 5, 2001, hearing. The
Taxpayer Advocate also contacted petitioner by telephone on
August 28, 2001, and told him that he needed to work with the
Appeals officer to resolve the 1997 dispute.
The Appeals officer, after consulting with his manager,
wrote a letter, dated August 28, 2001, to petitioner, informing
him that a conference was scheduled for 9:30 a.m. on September 5,
2001. In the letter, the Appeals officer indicated, “I reminded
you of the date this morning and you said that you didn’t confirm
it but didn’t offer an alternative date. I will proceed with a
correspondence hearing, if you don’t appear for the 9-5-01
hearing I have offered. I will make my decision from the
information in the administrative file.”
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Last modified: May 25, 2011