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tax year there remained a balance due of $1,659.38 which
consisted solely of interest.
Although the March 27, 2003, payment was made during the
pendency of petitioner’s appeal, apparently neither party brought
this payment (or the satisfaction of petitioner’s 1987 tax year)
to the attention of the Court of Appeals, nor does it appear that
the Court of Appeals took it into account. Furthermore, the
satisfaction of petitioner’s 1987 tax year was not brought to the
Court’s attention until after the second trial of this case in
2006.
On October 13, 2004, the Court of Appeals issued its mandate
vacating and remanding the decision of this Court. In remanding
this case to this Court for further proceedings, the Court of
Appeals ordered that such a proceeding should be confined to
consideration of the following issues (the four issues): (a)
Whether petitioner’s 1993 tax refund was sent to him by the
Internal Revenue Service (IRS) in 1994; (b) if not, whether
petitioner timely received notice from the IRS that his refund
had not been applied to his 1987 and 1989 tax deficiencies; (c)
if not, whether petitioner’s current tax liability should be
consequently adjusted by, inter alia, an abatement of interest
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