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Mr. Hebert sent petitioners what is commonly referred to as
a "Branerton letter"2 on November 21, 1995, and received a reply
from petitioners' representative on December 5, 1995. In early
January 1996, following a formal Request for Production of
Documents, dated December 27, 1995, petitioners produced to Mr.
Hebert a number of documents, including checks, contracts,
invoices and spreadsheets used in the preparation of petitioners’
1989 and 1990 returns. In the cover letter accompanying the
documents, petitioners’ representative also represented that
information related to the car and truck expenses would be
produced the following week.
By notice dated October 5, 1995, the deficiency proceeding
was set for trial at the Trial Session of the Court scheduled to
commence in New Orleans on March 11, 1996. Prior to trial, the
parties agreed to a basis of settlement. By a stipulated
decision entered in the deficiency proceeding on April 23, 1996,
deficiencies of $5,092.68 and $7,842.13, for 1989 and 1990,
respectively, (the deficiencies) and no additions to tax under
section 6662(a) were redetermined by the Court.
In early November 1997, petitioners submitted to respondent
a Form 843, Claim for Refund and Request for Abatement, in which
petitioners requested an abatement of all of the interest that
2 See Branerton Corp. v. Commissioner, 61 T.C. 691 (1974).
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