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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.
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Last modified: May 25, 2011