- 5 -
By letter dated August 13, 2002, the Appeals officer sent
petitioner the following explanation of his decision in issuing
the Notice of Determination:
On August 5, 2002 I closed your case for issuance of
our Determination Letter. On August 12, 2002 that
letter was mailed. I will place the information you
recently sent us in the administrative file and ask
that someone in our Automated Collection System (ACS)
Department take a look at it for purposes of
considering the next collection step.
You have a choice concerning our Determination Letter.
You can file a petition with the United States Tax
Court and ask either the government’s attorney or the
Judge to have someone look at your information or you
can do nothing and let someone with our ACS Department
look at it once your case is returned to them.
Upon receiving the Notice of Determination, petitioner wrote
the following letter to the Appeals officer on August 22, 2002:
I received your notice dated August 12, 2002. I have
two concerns: (1) when we spoke on July 11, 2002, I
distinctly remember the due date being July 31, 2002.
I remember we went back & forth on the due date but
this was the date we decided on * * * (2) I submitted
all the information on July 31, 2002. I dropped it in
the box at the main post office. The mail handler had
to [purchase] 11 -37� stamps on the envelope. That
envelope was returned - see attached.
Attached to petitioner’s letter was a copy of a notice from the
Postal Service, which bore a postmark dated in August 2002. The
copy submitted to the Court is difficult to read, and the date in
August is illegible. The Postal Service notice states:
We regret that your mail is being returned to you because
of heightened security measures. All domestic mail,
weighing 16 ounces or over, that bears stamps * * *
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011