Katherine Ilovar Rodriguez - Page 4

                                        - 3 -                                         
          Appeals Conference in 2003                                                  
          In December of 2001 petitioner submitted her last OIC, along                
          with a request for abatement of penalties and interest.  The OIC            
          and the request for abatement were rejected.  The OIC was                   
          rejected because it was determined that petitioner had sufficient           
          assets to fully pay her outstanding tax liabilities.  Petitioner            
          appealed the rejection, and the appeal was assigned to an Appeals           
          team located in New York, New York.  The Appeals team included a            
          settlement officer, Gilbert Breitberg, and a team manager, John             
          O’Dea.  In May 2004 the Manhattan Appeals team rejected the OIC             
          as well as petitioner’s request for abatement of interest and               
          penalties.                                                                  
               In December 2003, while the Manhattan Appeals team was                 
          considering petitioner’s requests, petitioner wrote a check for             
          $35,000 to the U.S. Treasury for “Payment for taxes:  1988, 1989,           
          1990, 1991, 1992, 1993, 1994, 1995”.  Petitioner sent the check             
          despite her conclusion that when she offered to pay the taxes               
          during a meeting with Messrs. Breitberg and O’Dea, the Appeals              
          team paid “no mind to our presentation”.  Initially, respondent             
          applied the check to the earliest taxes, including penalties and            
          interest.1  Petitioner wrote to respondent to complain that the             
          $35,000 was intended to be applied solely against her outstanding           


               1Except with reference to deficiency procedures, under sec.            
          6601(e)(1), Interest Treated as Tax, references to underpaid                
          “tax” include interest on the tax.  The term “tax” also includes            
          additions to the tax, additional amounts, and penalties.  Sec.              
          6665(a)(2).                                                                 



Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011