- 6 - On October 28, 2002, the Appeals officer prepared a memorandum reviewing the facts, applicable law and procedure, and chronology and concluding that the proposed collection action be sustained. Her memorandum stated in part: It should be noted that November 9, 2002, and November 16, 2002, are both Saturdays. The Internal Revenue Service offices in South Carolina are not open on Saturdays. When I offered to let Mr. and Ms. Pless pick a date for the hearing, they asked that it not be held for the entire month of September but be put off until October. I honored that request and scheduled an appointment for October 9, 2002. When they wrote that that date was not convenient but did not suggest a convenient date, I tried to call them but they did not return my phone call. Then I wrote them giving them three different dates to choose from. To this they responded, again by certified mail, that none of these dates was convenient but either of two days that the office is closed in November would be a possibility. In the October 1, 2002, letter, I explained to Mr. and Ms. Pless that if they did not confirm one of the three hearing dates scheduled for them by October 16, 2002, I would make a determination in this matter based on the information available to me. Mr. and Ms. Pless did not confirm one of the dates scheduled for them. Mr. and Ms. Pless have been given numerous opportunities to schedule a collection due process hearing. Mr. Pless is a chiropractor. I assume his office has a telephone from which a mutually convenient hearing time could be scheduled. Mr. and Ms. Pless negated the entire month of September as not being convenient for them to hold the hearing. They negated all four hearing dates I scheduled for them in October since they did not suggest a date that would be convenient for them in October. Then they suggested dates on which the office is closed as possibilities that might be convenient for them. Since Mr. and Ms. Pless have not scheduled a hearing, the determination is made in this matter based on the information available to me.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011