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file and determined that all of the applicable requirements of
law and administrative procedure had been met. Ms. Cahill was
aware that petitioners had received a notice of deficiency for
1999 and ultimately that a decision for that year had been
entered by the Court.
On January 26, 2004, Ms. Cahill received from petitioners a
copy of respondent’s January 13, 2004, letter with handwritten
remarks by Mr. Whitinger. Specifically, Mr. Whitinger stated
that petitioners had paid $363 which is “what the Court has
ordered for taxable year 1999” and that petitioners “do not owe
any more for taxable year 1999.”
On January 30, 2004, Ms. Cahill held a telephone hearing
with Mr. Whitinger. Mr. Whitinger asserted that the $363 payment
made by petitioners was a full settlement of their 1999
liability. Specifically, Mr. Whitinger claimed that petitioners
were informed by Mr. Sherrill that their $363 payment was in full
satisfaction of their 1999 tax liability. Petitioners offered no
substantiation other than Mr. Whitinger’s own statement to
support their contention. During the telephone hearing, Ms.
Cahill informed Mr. Whitinger that their $363 payment was for
their 1999 deficiency and that the taxes reported as due on
petitioners’ 1999 return remained unpaid. Ms. Cahill suggested
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