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1991.9 Thus, petitioner contends the interest that accrued on
his 1988 account from April 15, 1991, to the present, is
attributable to delays in the performance of ministerial acts by
IRS employees.
There is no evidence other than petitioner’s self-serving
testimony to support his assertion that the IRS revenue officer
made any promises to him or advised him not to file a Form 1045
with his 1990 return. Rather, the record indicates that the
correspondence between petitioner and the revenue officer brought
out the fact that petitioner’s 1990 loss had never been carried
back to the 1988 tax year. As a result of that correspondence,
petitioner’s 1990 income tax return was audited, the amount of
the loss was accepted (with some modifications), and ultimately
applied as of April 15, 1991, to completely offset the 1988
income tax liability. However, the parties never reached an
agreement or compromise on settling the remainder of petitioner’s
1988 liability. Moreover, there is no persuasive evidence that
the revenue agent advised petitioner against filing a Form 1045.
While petitioner claimed the IRS abused and threatened him, his
9 Petitioner made this statement at trial, believing that
his only remaining liability was the self-employment taxes of
$4,838. As he testified, "I perhaps could have found * * *
$6,000, begged or borrowed it from friends, a whole lot easier
than I could have come forward with * * * $40,000." Petitioner,
however, misapprehended what his liability was in 1991. As noted
earlier, petitioner’s total remaining liability as of Apr. 15,
1991, was $25,328.35.
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