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Again, Mrs. Cotler gathered the tax materials for 1998 and gave
them to the return preparer.
On August 23, 2004, Rick Leone (Mr. Leone), an attorney,
sent Steven Poindexter, a disability claims specialist for
Standard, a letter disputing the characterization of Mr. Cotler’s
1997 and 1998 disability benefits. Mr. Poindexter responded
informing Mr. Leone that there was nothing Standard could do and
that Mr. Cotler should take his claim up with the Internal
Revenue Service (IRS).
In May 2003, after a series of storms, the climate-
controlled storage facility where Mr. Cotler kept his personal
records, and the firm’s records, flooded. When the storage
facility notified Mr. Cotler about the flooding, he and Mrs.
Cotler went to the facility to attempt to salvage the water-
soaked records. Because the mildew aggravated Mr. Cotler’s
illness, he was unable to help recover the records. As a result
of the flooding, many of Mr. Cotler’s records and the firm’s
records were destroyed.
On February 12, 2004, Mr. Cotler submitted a Form 656, Offer
in Compromise (OIC), to respondent for his 1997, 1998, and 1999
tax years. The OIC was based on doubt as to liability.
Respondent returned Mr. Cotler’s OIC because respondent
determined it to be not processable.
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Last modified: November 10, 2007