- 5 - 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.”Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011