He doesn’t say so explicitly in Wanrietta Faye Coursel, Docket No. 16247-23L, filed 9/6/24, but Judge Ronald L. (“Ingenuity”) Buch decides that when the AO pulled the plug on Wanrietta’s CDP on the last day of the stated period to reply to the latest request for information, the AO abused his/her discretion. Wanrietta says she mailed that information on that last day.

Of course an AO can set reasonable limits within which taxpayers must respond to requests. But Wanrietta had been responding timely all the way through the CDP, meeting all deadlines and showing up for the hearing.

“Similar to the taxpayer in Long, Ms. Coursel had demonstrated cooperation with the appeals officer and promptly responded to all communications with all requested information. Ms. Coursel attended her hearing and promptly provided requested information. And, according to Ms. Coursel, when the appeals officer requested additional information, she likewise mailed it on the due date. But the appeals officer closed the case on the date of the deadline. Ms. Coursel established a pattern of responsive communication with the appeals officer. Thus, an abrupt closure of the case without confirming whether Ms. Coursel had sent the requested information was an abuse of discretion by the appeals officer, particularly given the course of conduct of the parties.” Order, at p. 5.

For the Long story, see my blogpost “I’ve Heard That Song Before,” 10/30/23.

Note that whether Wanrietta actually mailed the information isn’t the issue. Note also that Wanrietta had previously faxed a response to an earlier request, after the AO had telephoned her to find out why she had missed a previous deadline. Order, at p. 2.

“We make no finding as to whether Ms. Coursel, in fact, provided the requested information on [last day]. The administrative record neither establishes nor refutes the mailing of the requested additional information. But we need not resolve this question, because whether or not Ms. Coursel responded, the appeals officer abused her discretion in not allowing time for that response to arrive.” Order, at p. 5.

Maybe a course of conduct establishes that mailed is filed.