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falls largely silent on this issue but seems to acknowledge that
“not listing 1992 as a year covered in the installment agreement”
might be regarded as an “isolated” act of “misconduct.”
B. Whether the Installment Agreement Included 1992
We first address respondent’s sometime assertion that on
April 3, 2001, petitioners entered into an installment agreement
that covered their 1992 tax liability. This position is
inconsistent with respondent’s sometime position that the 1992
tax year had to be included in the installment agreement which
petitioners signed on June 1, 2000; moreover, there is no
evidence to support it. It is true that respondent’s transcript
of account for petitioners’ 1992 tax year shows an entry dated
April 3, 2001, stating without elaboration, “Installment
Agreement”. But it is also true that petitioners’ 1993 and 1994
transcripts of account show identical entries, also dated
April 3, 2001.6 It seems most likely that all these
6 The transcripts of petitioners’ 1992, 1993, and 1994
accounts contain entries on Apr. 3, 2001, with a transaction code
of 971 and an action code of 063, which indicate an approved
installment agreement for that date. See Internal Revenue
Manual, sec. 5.14.1.3(2) (effective Oct. 18, 1999, to Mar. 30,
2002). The Forms 4340, Certificate of Assessments, Payments, and
Other Specified Matters, for 1992, 1993, and 1994, reflect a
corresponding entry for an installment agreement for each taxable
year.
It is unclear why the transcript of petitioners’ 1991
account does not also show an entry for the installment
agreement. We surmise that this seeming omission might be due to
the fact that petitioners’ 1991 balance had been extinguished by
(continued...)
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