Eldon Harvey Krugman - Page 5




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               On June 21, 1993, respondent notified petitioner that he had           
          an unpaid tax balance of $3,695.34.  Respondent calculated this             
          amount by subtracting from $4,270.39 (balance shown on the April            
          12, 1993, notice), overpayments from petitioner's returns of $238           
          for 1989 and $337.05 for 1990.2  This notice stated that                    
          petitioner did not owe a late payment penalty or interest.  The             
          notice said:  "To avoid additional penalties and interest, send             
          your payment for the amount you owe by 07-01-93."                           
          D.   The Installment Agreement Form and Petitioner's Payments               
               In July 1993, petitioner signed a preprinted installment               
          agreement (Form 433-D), which had no dollar amounts written on              
          it, and sent it to respondent.3  The Form 433-D that respondent             
          used in 1993 states in part:                                                
                    I/We agree that the Federal taxes shown above,                    
               PLUS ALL PENALTIES AND INTEREST PROVIDED BY LAW, will                  
               be paid as follows:  [Emphasis in original.]                           
                    $_____ will be paid on _____ and $_____ will be                   
               paid no later than the _____ of each month thereafter                  
               until the total liability is paid in full.  I/we also                  
               agree that the above installment payment will be                       
               increased or decreased as follows:                                     






               2 Respondent disallowed overpayments for 1986, 1987, and               
          1988, and offset petitioner's liability for 1985 with                       
          overpayments for 1989 and 1990 (totaling $575.05).                          
               3 Respondent cannot find the signed installment agreement.             
          Petitioner never had a copy of a completed agreement.                       




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