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return and determined petitioners would owe the IRS additional
moneys.2 Mr. Spivey then advised petitioners that $10,000 was
realized from the collection of the mortgage held by petitioners
and that all of their tax liabilities, including those from 1988,
had been paid.
These contentions of petitioner husband are not reflected
in the transcripts of petitioners’ tax accounts with the IRS.
Although copies of the mortgage deed and the satisfaction of
mortgage document were admitted into evidence, no additional
evidence was admitted to substantiate petitioners’ contention
that proceeds from this mortgage were applied to the 1988
liability. Petitioners presented no additional documentation to
support this claim. Mr. Spivey was no longer employed by the
IRS, and petitioner husband claimed he was unable to locate him
for assistance at the hearing with the Appeals officer.
The appeals record shows petitioners called numerous times
inquiring about Mr. Spivey’s whereabouts and subsequently
requested that the Appeals officer locate and question him. The
Appeals officer declined to do so and informed petitioners that
locating Mr. Spivey and verifying former payments was
2Petitioners do not allege the revenue officer prepared a
substitute return, just that he aided in petitioners’
preparation. Petitioners filed their 1988 joint income tax
return on Jan. 16, 1990, 11 days after filing for bankruptcy.
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