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On January 17, 2003, the section 6330 matter was transferred
from Settlement Officer O’Shea to Appeals Officer Kaplan,7 who
subsequently advised Mr. Burke that no offer-in-compromise was
presently before the Appeals Office, as no original offer-in-
compromise had been submitted for consideration and the amended
offer-in-compromise had been returned to Mr. Burke. Appeals
Officer Kaplan informed Mr. Burke that any offer-in-compromise
should be larger than the $5,500 amount of the amended offer-in-
compromise submitted on September 4, 2002. Appeals Officer
Kaplan also noted that the former residence of Barbara Drake and
petitioner was now owned by their son and that the transfer
appeared questionable.
In a conversation on June 16, 2003, Mr. Burke informed
Appeals Officer Kaplan that Darren Drake, the son of Barbara
Drake and petitioner, had foreclosed upon and bought petitioner’s
house. Appeals Officer Kaplan requested documentation related to
the foreclosure and transfer.
In a letter dated July 2, 2003, Appeals Officer Kaplan
informed Mr. Burke that he would proceed with the section 6330
determination against Barbara Drake and petitioner. The letter
made the following request, reproduced verbatim, for the
production of documents:
7As noted above, Appeals Officer Kaplan had been assigned to
Barbara Drake’s innocent spouse relief appeal.
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Last modified: May 25, 2011