Stanley R. Harbaugh and Bonnie L. Harbaugh - Page 12

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          not require any judgment or discretion on the part of the ACS               
               As a result of the information they received during the                
          second call, petitioners made payments according to the                     
          installment agreement.  They made the monthly $225 payments                 
          without fail and paid $1,345.84 at the end of the installment               
          period in order to release the lien.  We cannot assume that                 
          petitioners would not have made earlier or larger payments to               
          avoid the accrual of interest had the ACS employee made clear the           
          correct amount due.  Indeed, petitioners paid what they believed            
          was $895.85 more than they were required to pay in order to                 
          remove the lien.  Their subsequent act of claiming a refund of              
          this amount further supports their position that they believed              
          their total tax liabilities were extinguished after making 36               
          payments of $225.  Therefore, we find that the ACS employee’s               
          error in misinforming petitioners caused a delay in payment by              
               We now must decide the appropriate period during which                 
          interest should have been abated.  The first monthly statement              
          that petitioners received was dated December 11, 1996.                      
          Petitioners’ notes indicate that they made the payment for that             
          month on December 22, 1996.  The second call was made sometime              
          between December 11 and December 22.  Because petitioners have              
          not provided an exact date on which the second call was made, we            

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