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Petitioners originally denied, however, that they received
refunds for two other years and acknowledged those refunds only
after being presented with copies of the canceled checks endorsed
by them. In addition, Mr. Kazunas acknowledged that he made no
inquiries pursuing a tax refund in excess of $5,600 for 1987
until he saw the transcript of petitioners’ account for 1987. We
conclude that petitioners’ recollection is unreliable as evidence
that the refund was not received.
There is no evidence that the amounts assessed are
erroneous. Petitioners’ offer to pay less than 10 percent of the
amount due, absent their qualifying for an offer in compromise,
was unacceptable. Respondent’s notice of determination was not
erroneous.
At trial, petitioners raised issues that were not raised at
the Appeals hearing. No special circumstance here justifies our
consideration of issues not raised at the hearing. See Magana v.
Commissioner, 118 T.C. 488 (2002).
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011