- 18 - 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 inPage: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011