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transcripts for 1995, 1996, 1997, and 1999, he did not consider
petitioner’s pattern and practice of timely filing. After
reviewing petitioner’s transcripts, the Appeals officer concluded
petitioner was probably entitled to a refund for 1998. These
facts, however, were of no consequence to him when he reviewed
whether the offer-in-compromise should have been defaulted.
Mr. Coy’s private postage meter log, cellular telephone
records, credit card records, and daily calendar for October 15,
1999, are relevant. They corroborate Mr. Coy’s statements
regarding mailing. The Appeals officer, however, refused to
consider any evidence of mailing, other than a certified or
registered mail receipt.
Frances Robinette’s testimony is relevant. Under Davis v.
Commissioner, 115 T.C. 35 (2000), taxpayers are not entitled to
call witnesses at the hearing. Mrs. Robinette’s testimony
corroborates petitioner’s good faith and compliance with the
terms of the offer-in-compromise.
Mr. Coy’s statements at trial that he did not make to Mr.
Talbott are relevant. Mr. Coy’s testimony indicates the Appeals
officer’s unwillingness to consider in depth certain issues that
he raised at the hearing.
Accordingly, respondent’s motion to strike will be denied.
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