Gerard and Audrey Kathleen Hennessey - Page 18




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          request for additional time to gather the documentation, Agent              
          Sutton extended the time for petitioners’ response to October 1,            
          1996.                                                                       
               On or about October 1, 1996, petitioners provided Ms.                  
          Stephenson with a box of documentation related to petitioners’              
          travel activities.  This documentation also included petitioners’           
          1992 return.                                                                
               On October 1, 1996, Ms. Stephenson met with Agent Sutton and           
          provided her some documents, including bank statements and charge           
          card statements, to review with respect to petitioners’ 1992                
          taxable year.  Ms. Stephenson also informed Agent Sutton that               
          petitioners had been unable to collect some of the requested                
          documents, including travel receipts and reimbursement                      
          documentation from the University.  The meeting between Ms.                 
          Stephenson and Agent Sutton lasted approximately 1 hour.                    
               On October 3, 1996, Agent Sutton issued an IDR which                   
          requested, in part, the “items requested in the original                    
          appointment letter that has [sic] not yet been provided.”  The              
          IDR also requested, in part, all tax returns from petitioners and           
          Beacon for the taxable years 1991 through 1995 and ISOA, Inc.,              
          for the taxable years since its incorporation.  In addition,                
          Agent Sutton requested supporting documentation with respect to a           










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