- 7 -
I ask that you respond within the next 30 days to
discuss the case, or set a time and date to discuss the
case * * *. [Reproduced literally.]
On November 16, 2004, the Appeals officer held a telephonic
hearing with petitioner’s authorized representative. By letter
dated November 16, 2004, the Appeals officer sent petitioner’s
authorized representative a copy of a transcript of the IRS’s
account with respect to petitioner’s taxable year 1999.
On or about December 30, 2004, petitioner’s authorized
representative sent the Appeals officer a letter (petitioner’s
December 30, 2004 letter). That letter stated in pertinent part:
We are asking for abatement of penalties for this case
due to reasonable cause, based upon consideration of
the following facts.
The main penalty that has been applied is the failure
to file penalty under Section 6651(a)(1). The original
return was filed by the October 15, 2000 extended due
date. However, the return was not signed by the tax-
payer. It is our understanding that the IRS has had a
longstanding policy of waiving this penalty if the
error is corrected. In this case the error was indeed
corrected when the taxpayer was notified of this over-
sight. Thus, we request that this penalty be abated,
as the taxpayer moved to correct this error as quick as
possible once it was discovered.
Further, please note that the taxpayer suffered a
relapse of his hydrocephalus during 1999 and spent most
of the last four months of 1999 hospitalized during
which time he underwent multiple brain surgeries and
had a shunt placed in his brain to reduce fluid pres-
sure. This condition rendered the taxpayer very much
like an Alzheimer’s patient, unable to remember or care
for himself and very much at the mercy of the former
CPA’s direction in this matter.
The other penalty charged in this case is the failure
to pay penalty under Section 6651(a)(2). As a first
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