- 159 -
payment as an advance payment of tax, Mr. Dombrowski concluded
that the Thompsons were entitled to interest on the resulting
overpayment.
Mr. Bakutes approved Mr. Dombrowski's request. Shortly
thereafter, Mr. Dombrowski requested the Fresno Appeals Office to
adjust the Thompsons' account, resulting in the Thompsons'
receipt of a third refund check, dated October 22, 1993, for
$32,116.68.
In November 1993, the Thompsons received a fourth refund
check for $4,107.93 with respect to their overpayment for the
taxable years 1979, 1980, and 1981. Presumably this check
reflected a refund of the overpayment of approximately $2,045
(with interest) that arose from the Thompsons' December 1986
payment of $59,545.
In sum, the Thompsons were refunded $98,449.61 of the
$121,770 that they paid for the taxable years 1979, 1980, and
1981. Of the $98,449.61 in refunds, the Thompsons assigned
$62,225 to DeCastro Law Corp.
As mentioned supra note 2, the Court of Appeals for the
Ninth Circuit held that the Thompson decisions became final
pursuant to section 7481(a)(1), despite the attempts by Messrs.
Sticht and Izen to appeal those decisions on behalf of nontest
case petitioners who sought to intervene.
Page: Previous 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 NextLast modified: May 25, 2011