- 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. Barry
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007