Vicki S. Pless and Coy E. Pless, Jr. - Page 5

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               On August 22, 2002, the Appeals officer again wrote to                 
          petitioners, asking that they contact her by September 6, 2002,             
          to schedule a hearing.  Petitioners responded to the Appeals                
          officer’s letter on August 28, 2002, requesting that an “in                 
          person hearing” be scheduled “if possible after September 2002.”            
          On September 9, 2002, the Appeals officer notified petitioners              
          that she had scheduled an appointment for a hearing on October 9,           
          2002.  The letter stated:  “If this date or time is not                     
          convenient for you, please call me to reschedule this appointment           
          by September 20, 2002.”  On September 16, 2002, Ms. Pless wrote             
          to the Appeals officer, requesting that the hearing be                      
          rescheduled “because of a conflict with my doctor’s appointments            
          in October.”  On October 1, 2002, the Appeals officer wrote to              
          petitioners, suggesting three tentative dates for the hearing, to           
          wit, October 24, October 28, or October 30, 2002.  That letter              
          also indicated that Ms. Pless would be given an opportunity to              
          present factors relating to her innocent spouse claim during the            
          hearing.                                                                    
               On October 2, 2002, Ms. Pless mailed a letter dated                    
          October 1, 2002, to the Appeals officer, stating:                           
               My husband had an unexpected death in his family that                  
               resulted in his being hospitalized for a stress related                
               illness.  Therefore it will be necessary to schedule                   
               hearing date in November, preferably November 9th or                   
               November 16th, 2002.  This will also allow me to meet                  
               my doctor’s appointments in October.                                   







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