- 7 -
To give effect to respondent’s concession and our
disposition of the disputed issues,
Decision will be entered
under Rule 155.8
8 We expect the parties to reflect clearly in their Rule
155 computation the amount of whatever deficiency, deficiency to
be paid, or overpayment that may exist in this case. In this
regard, we note that respondent’s trial memorandum states that
“Petitioner’s earned income credit request and request for refund
of his federal tax withholding * * * were frozen prior to the
issuance of the deficiency notice”. Thus, although a technical
deficiency may exist, see sec. 6211(a),(b)(1), (4), no part of
that deficiency may remain to be paid, and petitioner may be
entitled to a refund of all or part of the tax withheld from his
wages.
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Last modified: May 25, 2011