David A. Brown - Page 13

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          that determination.  On the present record we believe petitioner            
          has raised an irregularity in the assessment procedure.  Under              
          these circumstances we consider it appropriate to remand this               
          case for further proceedings as to 1996 concerning the issue of             
          an abatement of interest and particularly whether petitioner made           
          a payment of the amount due in accordance with instructions from            
          respondent’s representative (Ms. Ogle).  See Nestor v.                      
          Commissioner, 118 T.C. 162, 167 (2002); see also Rivera v.                  
          Commissioner, T.C. Memo. 2003-35.                                           
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              


                                                  An appropriate order                
                                             will be issued.                          





















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