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April 3, 2001, entries represent belated recordations of the
June 1, 2000, installment agreement.
On the basis of the limited evidence in the record and
respondent’s failure adequately to explain his own administrative
processes or even to maintain a consistent position with respect
thereto, we conclude that petitioners and respondent mutually
intended to include in the June 1, 2000, installment agreement
all years, including 1992, as to which petitioners had unpaid tax
liabilities. We further conclude that in drafting the
installment agreement, respondent’s employees or agents
inadvertently omitted any reference to the 1992 tax year and also
inadvertently omitted the corresponding amount of 1992 unpaid
tax. We further conclude that, notwithstanding these erroneous
omissions, respondent regarded the installment agreement as
covering petitioners’ 1992 tax year, as reflected by the April 3,
2001, entry on petitioners’ transcript of account.
Consequently, we agree with petitioners that the installment
agreement covered their 1992 year. As explained below, however,
we disagree with petitioners that the installment agreement, by
listing a total “amount owed” for all tax periods that was less
than their unpaid 1992 tax liability, thereby abrogated or
limited their obligation to pay their 1992 taxes.
6(...continued)
Apr. 3, 2001, when the installment agreement was recorded for the
other years.
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