Marc Perkel - Page 5

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          an OIC to resolve his outstanding tax liabilities.  On the same             
          date as his motion for continuance, respondent filed a motion for           
          remand.  Both motions were granted by the Court.                            
               Respondent’s status report, filed March 7, 2005, reported              
          that as of the date of the report, no OIC had been submitted to             
          respondent.  Attached to the report is a copy of a letter from              
          petitioner to respondent in which petitioner suggests that “it              
          would be better to include the 2004 year in the offer” and                  
          asking:  “Can you give me some more time?”.  Respondent’s status            
          report requested an additional 30 days to “settle” the case.  By            
          Order dated April 8, 2005, the Court granted an additional 30               
          days for the parties to discuss settlement.  The Order also                 
          required the filing of a status report on or before April 29,               
          2005, specifically stating whether petitioner had yet submitted             
          an OIC.                                                                     
               Petitioner sent to the Court a letter dated April 21, 2005,            
          in which he stated that “I am still gathering information to                
          finish my 2004 filings.”  Respondent’s status report received and           
          filed May 4, 2005, reported:  (a) Petitioner’s representative               
          sent to the Appeals officer considering petitioner’s case an                
          electronic facsimile of Form 656 that did not include Form 433-A;           
          (b) as of the date of the report, no signed original Form 656 had           
          been submitted; and (c) no Federal income tax return for 2004 had           
          been filed.  Respondent once again requested an additional 30               






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