- 34 - Petitioner did not respond by September 19, 2005, to the second offer specialist’s September 6, 2005 letter. On September 20, 2005, the second offer specialist returned petitioner’s June 24, 2005 offer-in-compromise to the settlement officer and recommended that it not be accepted. On September 23, 2005, Mr. Silverberg sent a note by facsim- ile to the settlement officer and the second offer specialist. In that note, Mr. Silverberg stated in pertinent part: I am writing to request an extension of time until October 14 for Mr. Lloyd to respond to * * * [the second offer specialist’s] letter of 9/6/05. My sched- ule has been full and I have until now been unable to confer with him about providing additional information for you to consider. Thank you in advance for your consideration. On September 27, 2005, Mr. Silverberg sent another note by facsimile to the settlement officer and the second offer special- ist. In that note, Mr. Silverberg stated in pertinent part: Please grant Mr. Lloyd additional time to get back to you through * * *, his accountant. * * * [petitioner’s accountant] will be sending you a new Power of Attorney to discuss both Henry M. Lloyd PC and Mr. Lloyd’s individual accounts. If you have any questions before receiving the new Power, please contact me. On November 9, 2005, the settlement officer sent a letter to petitioner. In that letter, the settlement officer stated in pertinent part: I have scheduled a telephone conference call for you on December 6, 2005 at 10:00AM. This call will be your CDP hearing.Page: Previous 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 NextLast modified: March 27, 2008