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rude and arrogant”, and she “ranted and raved” at her. But
petitioner did, eventually, request a conference.
Ms. Dellosso, according to the case records, advised
petitioner by a telephone message that petitioner was required to
submit a Form 433-A, Collection Information Statement for Wage
Earners and Self-Employed Individuals, and proof of income and
expenses. Ms. Dellosso informed petitioner that her check for
$35,000 had not fully paid her tax liabilities. She informed
petitioner that she had set aside both July 7 and 12, 2005, at 10
a.m. as alternative dates for a conference. Receiving no
response to her telephone message, Ms. Dellosso telephoned
petitioner again and left another message stating that if
petitioner failed to appear by the July 12, 2005, appointment,
Ms. Dellosso would issue her determination.
The case records indicate that petitioner responded to the
second telephone message. She asked by telephone that the
hearing be postponed until July 19, 2005. Petitioner stated that
she wanted the interest and penalties abated and wanted to
“settle” the case. Ms. Dellosso and her supervisor, who was also
on the line, informed petitioner that no OIC or installment
agreement could be accepted unless all unpaid years were
included. At this point, according to the case records,
petitioner began “shouting hysterically”, refusing to let Ms.
Dellosso speak. Ms. Dellosso terminated the telephone call.
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