Francis A. Morlino - Page 14

                                       - 14 -                                         
          petitioner was asked to complete and submit by the date of the              
          meeting.  The meeting was postponed until August 18, 2003, and              
          petitioner was given an extension until then to submit the                  
          questionnaire and offer form.  Petitioner did not complete the              
          questionnaire by the time of the postponed meeting, nor did he              
          submit the offer form at that meeting.  Mr. O’Shea again extended           
          the time for completion of the questionnaire and submission of              
          the offer form, establishing a deadline of September 2, 2003, and           
          telling Mr. Burke that no further extension of time would be                
          granted.  Not only did petitioner fail to meet that deadline, but           
          neither petitioner nor Mr. Burke contacted Mr. O’Shea to explain            
          any circumstance of delay or to request an extension of the                 
               Petitioner does not argue that Mr. O’Shea was without                  
          discretion to set a deadline, only that he abused his discretion            
          by setting the deadline too soon.  We disagree.  Mr. O’Shea’s               
          establishment of a deadline of September 2, 2003, to complete the           
          questionnaire and the offer form was not unreasonable in light of           
          the facts that petitioner: (1) submitted the Form 12153 in                  
          November 2002, (2) had from July 23, 2003 (the date Mr. O’Shea              
          provided him with the questionnaire and the offer form), until              
          September 2, 2003, to complete those documents, and (3) had                 
          experience with offers in compromise, which, previously, he had             

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