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a complete set of documents and correspondence that he had
previously submitted to Sims. Leiba wanted the Appeals Office to
have a complete set of documents to review in evaluating
petitioners’ request.
On May 25, 1999, Sims prepared a penalty appeal record
regarding petitioners’ late payment addition for 1993, 1995, and
1996. In it, he pointed out that petitioners had a substantial
amount of wages in 1993 and that petitioners had an inadequate
amount of withholding for 1992 and 1993.
On June 10, 1999, Appeals Officer Joe Gurnaby (Gurnaby)
wrote Leiba to tell him that he had received petitioners’ request
to abate the late payment addition for 1993, 1995, and 1996. On
October 13, 1999, Gurnaby wrote Leiba to tell him that he had
reviewed petitioners’ request. Gurnaby said that petitioners
earned good salaries and that their withholding for 1993, 1995,
and 1996 was significantly less than their tax due. Leiba faxed
a letter to Gurnaby on November 24, 1999, reminding him of
petitioners’ bankruptcy and foreclosure and enclosing other
documents that he had provided to respondent earlier.
After reviewing Leiba’s November 24, 1999, letter, Gurnaby
wrote Leiba to tell him that Gurnaby would recommend that
petitioners’ request to abate the late payment addition be
denied. In that letter, Gurnaby stated his opinion that
petitioners’ bankruptcy and foreclosure did not establish that
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