Marion Goldin - Page 4

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                    So you can imagine my horror when I opened my mail                
               this past Friday and again on Saturday and found the                   
               enclosed “Notice(s) of Tax Due on Federal Tax                          
               Return(s)” of $5,333.78 and $22,691.16!  All I could                   
               conclude was that Robotics had once again reared its                   
               ugly head, although that is impossible for me to                       
               believe after the huge amounts we have already paid to                 
               the IRS and the state of Maryland for this investment;                 
               and after all the hours and sweat and no doubt tears                   
               that Norman Goldin spent in working with you and other                 
               members of the IRS to achieve a fair, equitable and                    
               final settlement.                                                      
                    As I told you in our telephone conversation: in                   
               trying to review the files last Sunday, they might as                  
               well have been written in Greek.  Deciphering them is                  
               beyond my ability.  Nor do I have any professional to                  
               turn to: no accountant or attorney handled this matter                 
               for us personally; Norman assumed sole responsibility                  
               for working out this mess.  And now that he is gone, I                 
               don’t know what to do or where to turn to begin to                     
               resolve what has surely been assessed in error.                        
                  *       *       *       *       *       *       *                   
                    I wait anxiously to hear from you and trust that                  
               we will be able to resolve this in a fair and speedy                   
               fashion.                                                               
               On September 5, 1995, petitioner paid $7,565 of tax for                
          1983.  On September 6, 1995, petitioner paid tax of $1,996 for              
          1984.                                                                       
               On October 3, 1995, Terrance L. Kohl (Kohl), petitioner’s              
          certified public accountant, sent a letter to respondent which              
          reads as follows:                                                           
               I was just recently retained by the late Mr. Goldin’s                  
               widow, Mrs. Marion F. Goldin concerning this tax matter                
               [tax year 1983] in question.                                           
               A quick review of the situation indicates that                         
               according to IRS notice of tax deficiency dated June                   
               30, 1995, shows $7,565; however your notice of Sept.                   





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