John G. Goettee, Jr. and Marian Goettee - Page 24




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          1995, the Louisville office sent the administrative file and a              
          copy of the decision document to the Cincinnati office.  The                
          Cincinnati office received this material on June 5, 1995.                   
               As of June 1, 1995, the Louisville office recorded a total             
          of 13 hours on petitioners’ deficiency case.                                
               Petitioners’ deficiency case never was set for trial.                  
          E.  Assessments; Payments                                                   
               A Form 2859, Request for Quick or Prompt Assessment, for               
          1978 was prepared and approved on August 16, 1995.  On August 18,           
          1995, respondent assessed the deficiencies shown supra in table 2           
          and interest in the amounts shown in table 3.                               
                                       Table 3                                        
                             Year               Interest                              
          1978              $65,336.10                                                
          1979               36,456.54                                                
          1981                4,689.52                                                
          1982               13,243.89                                                
          Bills for the assessed amounts were sent to petitioners on the              
          same day.  The first time petitioners were notified of the                  
          amounts of interest was when they received these bills.                     
               On September 5, 1995, petitioners paid the entire amounts              
          shown supra on table 2 (deficiencies and additions to tax) for              
          1978, 1979, 1981, and 1982.  These payments were posted to                  
          petitioners’ account as of September 8, 1995.  In their letter              
          enclosing these payments, petitioners requested “an abatement of            
          the interest.”  See supra table 3.                                          





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