- 3 -
government and the taxpayer that an Offer in Compromise be
entered into.”
Petitioner raised no other issue on the Form 12153 or during
the subsequent hearing accorded him.
On or about November 20, 2002, petitioner submitted an offer
in compromise with respect to the unpaid tax. That offer in
compromise was rejected on January 15, 2003.
On or about May 6, 2003, an Appeals Office official,
settlement officer Eugene O’Shea, was assigned to petitioner’s
case.
By letter dated July 23, 2003, addressed to petitioner, Mr.
O’Shea introduced himself to petitioner, scheduled a meeting with
him for August 5, 2003, acknowledged petitioner’s request for an
offer in compromise, and, in connection with that request,
provided him with a questionnaire and an IRS Form 656, Offer in
Compromise (the questionnaire and the offer form, respectively).
The letter instructed petitioner that he was to complete and
submit the questionnaire and offer form to Mr. O’Shea by August
5, 2003, even if the meeting scheduled for that date were to be
postponed.
On August 4, 2003, at Mr. Burke’s request, Mr. O’Shea moved
the August 5, 2003, meeting to August 18, 2003, and gave
petitioner until that date, but no later, to provide the
requested information and submit the offer form.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011