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regarding the 1995 examination changes.2 Petitioner’s case was
assigned to Examiner L. Valenzuela (Ms. Valenzuela). After Ms.
Valenzuela reviewed documentation furnished by petitioner, she
prepared a revised examination report for 1995 and mailed it to
petitioner with a letter dated June 12, 1998, offering petitioner
an appointment to present any additional information he wished to
submit.
By letter dated June 16, 1998, petitioner advised respondent
that he did not agree with the adjustments in the revised
examination report and requested a hearing with respondent’s
Appeals Office. By letter dated June 26, 1998, respondent
informed petitioner that an appointment had been scheduled for
July 30, 1998. Petitioner did not appear for the appointment and
did not contact respondent to explain his failure to appear.
On August 5, 1998, respondent issued, and served on
petitioner, a summons requiring petitioner to appear on August
27, 1998, and to produce various documents pertaining to
petitioner’s 1995 return. Petitioner did not appear on August
27, 1998, and he did not produce the requested documentation.
2Petitioner also requested reconsideration of 1996
examination changes, but the 1996 examination report was not
issued until September 1998.
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