- 3 - either entirely or largely to the imposition of the alternative minimum tax. See sec. 55. In an offer-in-compromise dated October 26, 2000 (the 2000 offer), petitioner proposed to satisfy his outstanding tax liabilities with an $8,256 cash offer, payable within 90 days from the date the offer was accepted by respondent. The 2000 offer, which was received by respondent on November 2, 2000, was based upon “doubt as to collectability”. Along with the 2000 offer, petitioner submitted various financial information and documents in support of his claim that he had “insufficient assets and income to pay the full amount” of his outstanding tax liabilities. The manner in which the 2000 offer was handled by respondent is not entirely clear–-to say that it languished would be somewhat of an understatement. According to petitioner, the 2000 offer was transferred from one of respondent’s offices to another, over and over again. In the meantime, petitioner suffered the horror of being present at the World Trade Center during the September 11, 2001, terrorist attack, apparently lost his job, and moved from New York to Vermont, where he resided when the petition was filed in this case. In a letter dated June 16, 2003, petitioner was advised that the 2000 offer was assigned to Revenue Officer Joseph Barry (Mr. Barry). In the opening paragraph of the letter, Mr. BarryPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007