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Computations.” This exhibit is referred to herein as
petitioner’s list of differences. It is petitioner’s list
of each of the errors that respondent allegedly made in
computing interest.
There is also attached to the Government’s affidavit
petitioner’s computation of the amount of interest that
would have accrued with respect to petitioner’s account for
each of the years in issue if the differences described in
petitioner’s list were taken into account. Finally, there
are attached to the Government’s affidavit three schedules
that were prepared on behalf of respondent to verify the
accuracy of petitioner’s computations. We note that,
while we have been provided with petitioner’s interest
computations and respondent’s verification of petitioner’s
computations, we have not been supplied with respondent’s
computations of interest.
On the basis of the information in the record, we
have prepared three appendixes in which we have reproduced
petitioner’s computation of interest for each of the tax
years in issue, 1979, 1981, and 1983. These appendixes are
attached hereto as appendixes 1, 2, and 3, respectively.
Each appendix is in the nature of a transcript of
petitioner’s account with the Internal Revenue Service for
one of the years in issue; i.e., 1979, 1981, or 1983. It
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