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liabilities that flowed through to petitioners’ individual returns.
In January 1998, the IRS sent to petitioners 30-day letters
regarding the adjustments made with respect to the partnership’s
liabilities. Petitioners, through their representative,
Marvin D. Berger (Berger), filed protests to the IRS
determination on or about February 3, 1998, and requested that
the examination findings be appealed to the IRS Appeals Office
(Appeals). Their cases were assigned to an Appeals officer,
Eugene H. DeBoer (DeBoer), in August 1998. DeBoer sent letters
dated August 13, 1998, to Berger informing him that petitioners’
cases had been referred to him for consideration. After a
conference with petitioners and after exchanging correspondence
for a number of months, DeBoer sent a letter dated December 21,
1999, to Berger requesting that petitioners sign a proposed
agreement. This letter stated that “By law, interest accrues
from the due date of the return. In order to stop additional
interest from accruing, you may enclose full payment payable to
the United States Treasury.” Petitioners had also been advised
during the examination and audit process that they could make an
advance payment of tax to stop the running of interest.
On February 1, 2000, the IRS sent statutory notices of
deficiency (notices) to petitioners. The notice sent to Dan and
D. Jean Bartelma (Jean) determined a deficiency of $23,808. The
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Last modified: May 25, 2011