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the Appeals officer’s complete discussion of this matter in the
Appeals Case Memo and with the parties’ fact stipulations, which
state in pertinent part:
33. During the course of petitioners’ collection
due process case, petitioners’ representative raised
the following issues: * * * (3) that petitioners
wished to sell stock in the possession of a Revenue
Officer and apply the proceeds to their outstanding tax
liabilities * * *.
34. With respect to the sale of stock, the
Appeals Officer informed petitioners’ representative
11(...continued)
On Sept. 13, 2001 (less than a week after her prior
conversation with Mr. Mather), the Appeals officer spoke with Mr.
Mather again. This time, her request was for information about
the fair market value of the stock; this information was to be
submitted to the revenue officer for his verification. After
this, the Appeals officer seems to have relegated the matter of
the stock sale to the revenue officer and to a revenue agent.
In identical entries in her case activity records dated
Oct. 11, 2001, and Jan. 22, 2002, the Appeals officer noted that
petitioners wished to sell their levied-upon stock and that the
revenue officer “does not object-will oversee-then 9-11 attack-
market fell-therefore, believe sale of stock has not happened”.
(Emphasis added.) The final germane entry is dated Feb. 12,
2002, and indicates that the Appeals officer called Revenue Agent
F. Stevens (otherwise unidentified in the record), who stated:
“he did not know status of case, and that rep did not provide
stock information to him to be able to sell stock to pay tax.
Apparently it may not have been worth much.”. These entries
suggest several things: Namely, that the Appeals officer was
aware that petitioners’ request to sell the stock had been (and
possibly still was) under active consideration; that the stock
sale was held up because of continued lack of information about
its fair market value and not because of any question as to
whether petitioners had otherwise made sufficient written
request; and that for a period of some months between late 2001
and early 2002 the Appeals officer, having relegated
responsibility for the stock sale to the revenue officer and the
revenue agent, was uncertain as to whether the sale might have
already occurred.
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