D. Jean Bartelma and Dan F. Bartelma - Page 6

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          IRS partially allowed petitioners’ claims for interest abatement            
          for the period starting August 17, 2001, and ending October 31,             
          2001.  The IRS determined that $32.13 of interest should be                 
          abated with respect to Dan and Jean and that $136.52 of interest            
          should be abated with respect to James and Cynthia.  These                  
          amounts were posted to petitioners’ accounts on February 18,                
          2002.  The notices of partial allowance dated December 19, 2001,            
          stated that “Interest will continue to be charged on any unpaid             
               Petitioners objected to the IRS determination and, in                  
          letters dated January 15, 2002, requested that their cases be               
          sent to Appeals.  Their cases were assigned to Diane Paulson                
          (Paulson) on February 26, 2002.  Paulson contacted petitioners by           
          letters dated May 30, 2002, to inform them that she was assigned            
          to their cases and that, due to her caseload, she would be in               
          touch with them within the next 6 months.  On July 31, 2002, the            
          cases were transferred to another Appeals officer, Al W. Haring             
          (Haring).  After a telephone conversation with James, Haring                
          transferred petitioners’ cases to Appeals officer Arthur C. Welp            
          (Welp) in Des Moines, Iowa, on August 8, 2002.                              
               By letters dated August 16, 2002, Welp told petitioners that           
          he would contact them to schedule a conference.  In September               
          2002, Welp informed petitioners that an “interest specialist” had           
          discovered errors in the amounts shown as due in the letters                

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