Thomas Frederick Dadian and Lois Ann Dadian - Page 17

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        not reflect the difference, and this error in the records caused              
        Ms. Sullivan’s initial calculations to be inaccurate.  She sent               
        the next set of closing agreements to Redwood in the first quarter            
        of 1998.  The delay caused by the miscalculations was the result              
        of a mutual mistake, not of a unilateral ministerial error by                 
        respondent.  Therefore, petitioners are not entitled to interest              
        abatement for the period April 1, 1996, through the time                      
        respondent sent the next set of closing agreements.                           
             Redwood’s TMP notified Ms. Sullivan of the error in “late                
        1997”.  Ms. Sullivan sent out the revised closing agreements in               
        the first quarter of 1998.  Petitioners have not established                  
        specific days or even months during which these events occurred.              
        Without more details, we cannot measure the time that passed                  
        between late 1997 and the date that the new closing agreements                
        were sent out with any degree of exactness.  Although it is                   
        unfortunate that 2 years were lost because of the mistake in                  
        computations, we cannot find that petitioners are entitled to                 
        interest abatement for the period April 1, 1996, through March 31,            
        1998, because the use of the wrong data was not solely                        
        respondent’s error.                                                           
        E.  April 1, 1998, Through July 19, 1999                                      
             After the revised closing agreements were sent to Redwood in             
        the first quarter of 1998, it took approximately 1 year for South             
        Bay’s TMP to sign South Bay’s closing agreement, on March 13,                 






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