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estate’s position that since this Court entered a decision that
there was a $238,847.24 overpayment, it is this amount, plus
interest thereon, which should be refunded to the estate.
Accordingly, the estate seeks $85,336.83, the difference between
$238,847.24 and $153,510.41, plus interest thereon.5 We ordered
respondent to respond to the motion.
In response, respondent argues that at the time the Court’s
decision became final, the estate owed assessed and unpaid
underpayment interest of $85,336.83. Respondent acknowledges
that the estate’s total payments exceed both the tax and interest
regarding the estate tax liability but bases his argument on the
allocations of the payments that respondent made between tax and
interest. Respondent argues that he had originally, before the
final decision, assessed underpayment interest in the amount of
$410,848.76 and allocated $144,947.89 (from the $646,325.76,
March 31, 1998, advance payment) to that underpayment interest.
On the basis of the final decision, respondent explains that he
abated $180,564.04 in underpayment interest. Thus, after all
respondent’s allocations and abatements, respondent alleges that
$85,336.83 in underpayment interest remained unpaid. Respondent
states that he subtracted this amount from the $238,847.24
overpayment that we determined, and he applied the $85,336.83 to
5In its motion, the estate refers to $85,337.83. However,
it is clear that the estate made a mathematical error, and the
correct figure is $85,336.83.
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