John G. Goettee, Jr. and Marian Goettee - Page 18

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          computations for each affected year, including in most cases                
          carryback years.  The settlement documents showed not only the              
          deficiency amounts, but also the balances due.  However, the                
          settlement documents did not show the amount of interest due.               
          Rowland then sent the settlement documents to the taxpayer.  The            
          taxpayer was instructed that, if the taxpayer approved, then the            
          taxpayer was instructed to sign the proposed decision document              
          and return it to Rowland within 30 days.                                    
               Many people called to find out the amount of interest they             
          would have to pay.  Rowland and the other Appeals officers                  
          typically told those people that a “ballpark figure” would be               
          three or four times the deficiency due.  If the people wanted               
          more precise information, then Rowland and the other Appeals                
          officers had a support office prepare computations, which then              
          were forwarded to those who inquired.  Generally, the people who            
          inquired about interest did not return the decision document                
          until they received the requested information.                              
               For about the first 6 months that the Cincinnati office                
          processed Barrister cases, Rowland and the other Appeals officers           
          sent the proposed decision documents to Winkler and Craig for               
          their approval before sending them to the Barrister taxpayers.              
          The Cincinnati and Louisville offices were in frequent contact              
          about drafts of the proposed decision documents during this time            
          because many of the proposed decision documents were incorrect in           

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Last modified: May 25, 2011