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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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