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file memorandum addressed to “Greg”, Appeals Officer Dugan stated
that she was “trying to get rid of a really messy CDP [collection
due process case] as I don’t want anybody else to have to spend
time unraveling the mystery.” In this file memorandum, Appeals
Officer Dugan recounted petitioner’s explanation that in August
1996 he had filed a 1995 married filing separate return that
showed a balance due, but that in October 1996, petitioner and
Astrid Downing had filed an amended return converting their prior
1995 returns to joint filing status and had paid the $8,728
balance shown on this amended joint return. Appeals Officer
Dugan’s file memo stated: “I happen to believe the taxpayer.”
The file memo concluded: “If I post the amended return along
with the payments the taxpayer made, there is no balance due on
1995”.
In a letter dated November 23, 2004, and addressed to
petitioner’s representative Harold Wolgast, Appeals Officer Dugan
reiterated her belief that petitioner and Astrid Downing had
filed a joint amended 1995 return. She stated: “I do not know
what the reason is for the return not being processed, but I will
request that it be input as of 10/30/1996.”
On December 9, 2004, petitioner’s case was transferred to
Appeals Officer Troy Talbott, who continued to investigate
petitioner’s case and to communicate in writing and by telephone
with petitioner’s representative and with petitioner. According
to the Appeals Office case activity records, at various times
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Last modified: November 10, 2007