Robert Newstat - Page 18

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          for April 9, 2002.  The letter referenced the 1985 tax year and             
          clearly explained that the purpose of the conference was to                 
          accomplish objectives outlined in section 6330; i.e., to address            
          the issues raised in petitioner’s appeal request and to discuss             
          collection alternatives.  The letter also warned that failure to            
          appear or to make alternative arrangements would result in                  
          closing of the matter based on information in the case file.                
               Petitioner declined to meet with Ms. Carter on April 9th,              
          and his representative sent a letter stating that he would call             
          Ms. Carter “to reschedule a meeting, if appropriate.”  A                    
          conference was eventually scheduled, after delay attempting to              
          accommodate petitioner, for June 26, 2002.  Although it is                  
          apparent that document review precipitated by the FOIA request              
          was to be a part of the meeting, the record does not support                
          petitioner’s claim that the conference was entirely separate and            
          otherwise divorced from petitioner’s broader collection appeal              
          for 1985.  Mr. Lynch explicitly stated in his letter of June 13,            
          2002, discussing the scheduled appointment:  “I understand if               
          Mr. Newstat does not submit the financial disclosure forms during           
          our meeting, you will permit Mr. Newstat to review and copy                 
          portions of his file but will likely close the appeal file                  
          concerning this matter and the Service will resume collection               
          activity.”                                                                  








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