Michele A. Yates, Petitioner,
United States Department of the Treasury, Respondent.
Submitted November 3, 2016
Petition for Review of an Order of the District of Columbia
Office of Administrative Hearings
for Review of an Order of the United States Department of the
Michele A. Yates, pro se.
Channing D. Phillips, United States Attorney, and R. Craig
Lawrence and Jane M. Lyons, Assistant United States
Attorneys, were on the brief for appellee.
Fisher and Easterly, Associate Judges, and Ferren, Senior
case was submitted to the court on the transcript of record
and the briefs, and without presentation of oral argument. On
consideration whereof, and as set forth in the opinion filed
this date, it is now hereby
and ADJUDGED that the decision of the Office of
Administrative Hearings ("OAH") is vacated, and the
matter is remanded for further proceedings not inconsistent
with this opinion.
Fisher, Associate Judge
Michele Yates asks us to review an order of the District of
Columbia Office of Administrative Hearings ("OAH")
which disqualified her from receiving unemployment
compensation benefits. She argues (1) that the OAH
incorrectly found that it did not have jurisdiction to
consider her appeal, and (2) that she did not commit an act
of gross misconduct that would disqualify her from receiving
unemployment compensation benefits. We remand to the OAH for
further consideration in light of this opinion.
her termination, Petitioner worked as an attorney with the
Internal Revenue Service ("IRS"). She represented
the government before the United States Tax Court, including
in cases involving penalties for failure to pay taxes and
failure to file tax returns. In 2011 her supervisors became
aware that Petitioner had filed her 2006 and 2008 tax returns
late, and it appeared that she had not filed her 2009 tax
return at all.
considered removing Petitioner, but it ultimately entered
into a Last Chance Agreement with her on November 4, 2011.
Petitioner agreed to acknowledge her past wrongdoing and
agreed to a ten-day suspension. She also agreed to continue
her employment on a "trial basis" until the IRS
"receive[d] affirmative proof that her 2013 federal
personal tax return period [sic] ha[d] been timely
filed." The Agreement also required Petitioner to timely
pay her taxes for each tax year from 2010 to 2013 and to
notify her supervisors that she had ...