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form showed that a debt in the amount of $251,203.73 was canceled
in 1993. That form also identified: (1) The creditor as the FDIC
(as receiver for Moncor Bank); (2) the creditor's EIN as 85-
0096874; (3) the debtor as Eifert's Fashions & Shoes/Carolyn Sue
Eifert: and (4) the account number as 2495-00018627-1.
By letter dated August 16, 1996, petitioner's counsel sent
Mr. Romero a copy of the FDIC communication dated August 9, 1996.
By letter dated August 26, 1996, Mr. Romero sent
petitioner's counsel a form of decision for the latter's review
and signature. The form of decision provided that petitioner was
not liable for any deficiency in income tax or additions to tax
for the taxable year 1993.
Upon receipt, petitioner's counsel promptly signed the form
of decision and, by letter dated August 29, 1996, returned it to
Mr. Romero.
A supervisor in respondent's District Counsel office in
Phoenix, Arizona, signed the form of decision on October 8, 1996.
The form of decision was then mailed to the Court in Washington,
D.C.
On October 16, 1996, the Court entered a decision in this
case (the decision) utilizing the form of decision furnished by
the parties.
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