February 15, 2011.
“Holy Cow”, Fred yelled when he opened the mail. “We just got a 30 day letter telling us we have 30 days to appeal an assessment of $9 Billion including interest and late payment and late filing penalties. This is nuts.”
He looked at the letter and saw the name Brian Peterson and dialed his number. After Brian picked up the phone, Fred launched into his tirade. “Where in the hell did you come up with this idea that the old man died before January 1, 2010. I talked to his children that day and they told me the old man getting ready to go out for a walk. I gave you numerous statements from witnesses who saw him on his walk. What gives?” Brian waited. “It is up to you to prove to us that Mr. Frome died on the date stated. All you have given us are statements from witnesses and none who saw part of his face.” “But the Sheriff’s report tells you the family reported him missing that day.” Fred argued. “All self-serving”, said Brian “and they had about 7.5 Billion reasons to lie.”
May 21, 2011.
Fred met with Appeals Officer, Gerome Jackson at the Baltimore office of the Internal Revenue Service. Fred laid out all of the facts and added the statement of Esmerelda concerning the Christmas Day conversation she had with Mr. Frome on the telephone. “As you can see Mr. Jackson, there is no doubt in my mind that this man died on January 1, 2010”. All you have is conjecture and speculation. We only have to prove to the Tax Court by a preponderance of the evidence that it is more likely that he died on January 1, 2010 as opposed to an earlier date.
“Why did you file the return on September 23, 2010 as opposed to nine months after August 9, 2010?” Jackson asked. “We wanted to get it filed because we assumed he died on January 1, 2010 and even though the death certificate says August 9 which is the binding date of death, we wanted to err on the side of caution and file it so that it would be timely received.”
“What about the frost bite?” Jackson shot back. “He died in a snow storm, his body was apparently frozen in a snow drift for several weeks. Of course it was frostbitten. In fact if it wasn’t frost bitten, it would be questionable.”
“I’m prepared to make a concession in this case”, Jackson added. “I’ll give you a 50% concession since I think this is a 50/50 case and waive the penalties.” Smith listened intently and said, “I am not going to recommend that to my clients, but I am obliged to deliver the offer”.