- 18 - 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 aPage: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: November 10, 2007