Vicki S. Pless and Coy E. Pless, Jr. - Page 6

                                        - 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