John A. Roberts - Page 6

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          January 18, 2002, respectively, confirms that a telephone                   
          conference between the two had taken place and that petitioner’s            
          opposition to collection of his outstanding liabilities for the             
          years in issue was based primarily upon the following facts                 
          alleged by petitioner:                                                      
               (1) On October 8, 1991, while residing in Los Angeles,                 
          California, petitioner met with an employee of respondent’s Los             
          Angeles office (the IRS employee) for the purpose of negotiating            
          and executing an installment payment agreement as a means of                
          discharging his outstanding liabilities for several tax years,              
          including the years in issue.                                               
               (2) The IRS employee told petitioner that he would be                  
          required to sign extensions of the period of limitations on                 
          collection (Forms 900) in order to obtain an installment                    
          agreement.                                                                  
               (3) Petitioner signed two extensions in blank; they were               
          filled in and signed later by an IRS employee, not in                       
          petitioner’s presence.  Copies of the completed extensions were             
          furnished to petitioner approximately 2 weeks after he signed               
          them.                                                                       
               (4) Respondent’s Los Angeles office did not afford                     
          petitioner an opportunity to enter into an installment payment              
          agreement.                                                                  








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