125 T.C. No. 9
UNITED STATES TAX COURT
GREGORY DRAKE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20454-03L. Filed October 12, 2005.
Prior to a scheduled sec. 6330, I.R.C., hearing
with P, R’s settlement officer received a memorandum
from R’s insolvency unit advisor that questioned the
credibility and motives of P’s counsel in a prior court
proceeding. P was not provided an opportunity to
participate in the ex parte communication.
Held: The memorandum constitutes a prohibited ex
parte communication pursuant to Rev. Proc. 2000-43,
2000-2 C.B. 404, and therefore the instant case will be
remanded to R’s Appeals Office for a new hearing.
Timothy J. Burke, for petitioner.
Louise R. Forbes, for respondent.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011