- 7 -
under duress; (2) that they believed the amounts asserted in the
Form 4549-CG were too high because it was their belief that the
amount of the liability in their criminal tax evasion proceeding
was less than the amount asserted in the Form 4549-CG signed by
petitioners; (3) that they wished to sell stock in the possession
of a revenue officer and apply the proceeds to their outstanding
tax liabilities; and (4) that they intended to submit an offer in
compromise or installment agreement. Petitioners did not submit
an offer in compromise or installment agreement for consideration
by the Appeals officer and did not raise any challenges to their
underlying tax liabilities for 1997 and 1998.
With respect to the sale of stock, on August 23, 2001, Mr.
Mather sent a fax to Appeals Officer Janice Rich asking her for a
“letter to say okay to release stock for sale.” On September 7,
2001, the Appeals officer called Mr. Mather regarding the
requested stock sale. Respondent’s case activity records reflect
that the Appeals officer indicated to Mr. Mather: “I would like
him to put his request in writing and send to me w/cc to RO
[revenue officer] since he is still working with RO. He said he
will do.” According to these same records, the Appeals officer
also told Mr. Mather: “I was going to talk to RO about stock
sale-he was okay with me doing that-rep [Mr. Mather] already
talked to him about too. RO told him he wanted approval from me
first.” On September 13, 2001, the Appeals officer informed Mr.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011