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Self-Employed Individuals, in place of Form 433-F (see Braun v.
Commissioner, T.C. Memo. 2005-221, n.7); copies of his bank
statements from January 1 to November 14, 2001; his last two
paycheck stubs; brokerage information; and mortgage balance.
On December 13, 2001, petitioner mailed to Krogue the
material she had requested. Petitioner followed up with Krogue
on January 7, 2002, but was unable to reach her. Krogue returned
petitioner’s call on January 8, 2002, and explained that she
would call petitioner the following week and that petitioner
should make a payment on his outstanding tax obligation.
Petitioner sent a check for $812 to Krogue in response to her
request. This was the monthly interest amount set forth in the
first installment proposal, described supra. Krogue received
petitioner’s check on January 10, 2002, and petitioner was
credited with an $812 payment as of January 10, 2002.
Petitioner telephoned Krogue on January 30 and February 8,
2002, and left messages because Krogue had not called him. On
February 14, 2002, Krogue called petitioner, told him she had
been overwhelmed at work and had not yet looked at the materials
he had sent in December, and promised to get to his case in the
next week. Krogue had not been able to deal with petitioner’s
case because of the following: Holiday leave; ICS being down;
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Last modified: March 27, 2008