Kenneth C. Rathbun, et al. - Page 5

                                        - 5 -                                         
          November of 1995, AO Rawley sent the proposed notices of                    
          deficiency to respondent’s District Counsel for review because he           
          viewed the issue involved as a “novel one”.                                 
               On December 13, 1995, respondent’s District Counsel advised            
          against issuing the proposed notices of deficiency and                      
          recommended that the cases be returned to respondent’s                      
          Examination Division for further factual development.                       
               On December 26, 1995, AO Rawley sent a Form 3100, Appeals              
          Division Feedback Report and Transmittal Memorandum, to the                 
          District Director in which the Appeals Office released                      
          jurisdiction over the Rathbuns’ cases.  The form included the               
          following explanation:                                                      
                    We were unable to resolve these two cases, and were               
               prepared to issue Notices of Deficiency based on the                   
               examiner’s recommendation * * *.  However, at our request              
               Counsel reviewed the proposed notices; and they have                   
               strongly recommended that additional development be done by            
               the Examination Division prior to issuance * * *.  We are              
               now concluding our consideration and releasing jurisdiction            
               of these two cases so that the recommended development                 
               activity may be considered.  We trust that you will take               
               whatever action you consider appropriate, including the                
               issuance of Notices of Deficiency at such time as you                  
               consider proper.                                                       
               On the same day, December 26, 1995, Mr. Rawley sent a letter           
          (December 1995 letter) to the Rathbuns’ attorney that stated:               
                    Dear Mr. Braley:                                                  
                         We have completed our consideration of the two               
                    cases captioned above; and we are sorry that we were              
                    unable to reach a mutually satisfactory resolution.  We           
                    have returned the cases to the District Director for              
                    whatever action he deems appropriate.                             





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011