Scott Roman - Page 3

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          “I filed an Offer in Compromise for the tax liabilities in                  
          question on March 15, 2002.”                                                
               By a letter dated August 30, 2002, Settlement Officer                  
          Ronald J. Kroll (Mr. Kroll) advised petitioner that he had                  
          received petitioner’s case for Appeals consideration and would              
          write or call to schedule a conference.  Mr. Karaszkiewicz                  
          responded by a letter dated September 24, 2002, requesting that             
          Mr. Kroll contact him to arrange a mutually convenient                      
               Mr. Kroll investigated concerning the reference to an offer            
          in compromise made in petitioner’s Form 12153.  He found that               
          while an earlier offer in compromise, apparently submitted in               
          about December of 2000, had been returned to petitioner in                  
          December of 2001, Internal Revenue Service records did not                  
          reflect a March 15, 2002, offer.  When Mr. Kroll advised                    
          Mr. Karaszkiewicz by telephone on October 2, 2002, of what he had           
          learned, Mr. Karaszkiewicz said that the earlier offer had been             
          returned because additional documentation requested had not been            
          timely submitted.  Mr. Karaszkiewicz also indicated that he would           
          send a copy of the subsequent March 15, 2002, Form 656, Offer in            
          Compromise, and Form 433-A, Collection Information Statement for            
          Wage Earners and Self-Employed Individuals.                                 
               On November 22, 2002, having not received the promised                 
          copies of Forms 656 and 433-A, Mr. Kroll sent to                            

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