Eldon Harvey Krugman - Page 1
















                                   112 T.C. No. 16                                    


                               UNITED STATES TAX COURT                                


                         ELDON HARVEY KRUGMAN, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20474-97.             Filed April 28, 1999.                 


                    P filed his 1985 Federal income tax return on Oct.                
               27, 1992.  In July 1993, P signed an installment                       
               agreement for 1985.  From August 1993 to March 1995, R                 
               sent 19 monthly payment notices for 1985 to P which                    
               erroneously said they included interest.  The notices                  
               also said that P was reducing his unpaid balance for                   
               1985 to zero by making the monthly payments.  P timely                 
               paid the installments.                                                 
                    On Aug. 9, 1995, R sent a notice to P which said                  
               that he owed $6,019.10 for 1985.  This notice was                      
               inconsistent with the 19 installment payment notices R                 
               had sent to P.  P believed the Aug. 9, 1995, notice was                
               in error, and he asked R to abate the amount.                          
                    R concedes that P is not liable for interest that                 
               accrued from Apr. 12, 1993 (the day R sent the first                   
               notice which erroneously omitted interest), to Aug. 9,                 
               1995 (the day R told P he owed $6,019.10 for 1985).                    






Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011