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account would be considered paid in full, and all penalties and
interest would be abated. No written evidence or documentation
of such an agreement was presented at trial. However, there was
offered into evidence respondent's taxpayer account record of
petitioner, which reflected the following credits and payments on
petitioner's account for 1990:
Withholding credit: 4/15/91 $ 675.00
Payment by levy: 3/11/97 1,555.95
Payment: 5/16/97 281.00
Payment: 6/23/97 324.00
Payment: 7/21/97 500.00
Payment: 8/22/97 300.00
Total $3,635.95
These payments, however, did not totally satisfy petitioner's
liability, for which respondent issued the notice of intent to
levy for collection of the balance of the assessment, penalties,
and interest due by petitioner.
Pursuant to petitioner's request, a hearing was conducted by
respondent's Appeals Office. A Summary and Recommendation of the
hearing was offered into evidence at trial. That Summary and
Recommendation states that petitioner's claim that he had a
settlement agreement (described above) was considered; however,
petitioner's claim to the existence of such an agreement was
dismissed for the reason "There is no evidence in the file that
supports the Taxpayer's assertion." The Summary and
Recommendation further states that, during the hearing, there was
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