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On November 19, 2003,9 respondent’s counsel’s office sent
documents in petitioner’s case (copies of the petition and the
answer, with a note that the administrative file was available)
to the Appeals Office for consideration.10
On January 2, 2004, the Appeals Office sent a letter to
petitioner11 (1) advising him that his case had been received for
consideration in the Appeals Office, (2) explaining what the
Appeals Office does, (3) suggesting that petitioner “Contact the
‘Person to Contact’ listed above with any questions about the
appeals process or how you can prepare for your hearing,” and (4)
showing Cynthia Ace (hereinafter sometimes referred to as Ace) as
the “Person to Contact”.
The case was assigned to Ace on January 2, 2004.
9 Respondent’s answer was filed on Nov. 20, 2003, when the
Court received it. However, respondent had mailed the answer to
the Court, and had served it on petitioner, on Nov. 19, 2003, the
date of the referral to the Appeals Office. See Rule 21(b)(1).
Moffatt’s records show that he received the answer on Nov. 19,
2003.
10 See Rev. Proc. 87-24, 1987-1 C.B. 720, for respondent’s
procedures, and the division of authority, as to the Appeals
Office and respondent’s counsel before this Court. See also sec.
7452.
11 As we have found, Moffatt filed the petition, thereby
having entered his appearance for petitioner. Rule 24(a)(2).
Respondent’s answer included Bowe’s certificate of service of the
answer on Moffatt. Rule 21(b)(2). The record does not include
an explanation of why the Appeals Office notified petitioner
directly and apparently did not notify Moffatt.
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