In Uncategorized on 11/20/2012 at 16:10

As the song says, “Call me, don’t be afraid, you can call me”, and that’s the message Jean Bridgmon has for the IRS Appeals Office, who claims they did call, but Judge Morrison finds they didn’t, in 2012 T. C. Memo. 322, filed 11/20/12.

Jean was fighting a levy (she never filed returns for the two years at issue, and never petitioned to contest the SNODs she got), and IRS’ curious computations of her liabilities. “It is not obvious how some of the amounts of the additions to tax reflected in the assessments and notices relate to each other or how they were computed. Our description does not attempt to resolve these questions.” 2012 T. C. Memo. 322, at p. 2. See also 2012 T. C. Memo. 322, at p. 7, where a column of figures from IRS, supposedly showing Jean’s liabilities, don’t add up.

And a number of IRS notices to Jean don’t get into the record either. As Jean is pro se, it’s not surprising she doesn’t know how to build a record, but IRS trial counsel should.

Anyway, Jean’s Error Number One, the issue of computations, is off the table, as Jean never petitioned for review of  the SNODs.

“The second error Bridgmon alleges is that the Appeals Office failed to consider her proposal to make installment payments of her tax liabilities. The reasons the Appeals Office did not consider the proposal are that Bridgmon allegedly failed to telephone the Appeals Office at the time and date scheduled for her hearing with the Appeals Office and that she did not submit financial information that the Appeals Office had requested. We find that Bridgmon did call the Appeals Office at the scheduled date and time. We further find that the Appeals Office did not telephone Bridgmon at the scheduled date and time. The scheduled telephone conference was to be Bridgmon’s primary opportunity to discuss her installment agreement proposal with the Appeals Office. Under these circumstances, we hold that the Appeals Office erred in failing to make better efforts to contact Bridgmon (such as telephoning her) even though Bridgmon did not submit the requested financial information. Bridgmon should be afforded another opportunity for a hearing with the Appeals Office.” 2012 T. C. Memo. 322, at pp. 2-3.

I won’t go into the whole chronology that Judge Morrison lays out. Jean is a credible witness, says she called the AO and waited on hold as long as two hours with no response (2012 T. C. Memo. 322, at p. 10; Nina Olson and Taxpayer Advocate Service please copy). All IRS’ evidence shows that someone tried to call Jean at some point, but the calls seemed to come from Automated Collection, not Appeals. 2012 T. C. Memo. 322, at p. 17.

So Jean gets sent to Appeals again; hopefully someone will pick up the phone this time and call her.

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