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On November 7, 2005, the Court denied this motion. We
stated: (1) That at some time it might have been possible for
the parties to settle this matter after an informal meeting and
exchange of information, see Branerton Corp. v. Commissioner, 61
T.C. 691 (1974); (2) that it also might have been possible for
the parties to submit pursuant to Rule 122 the evidence necessary
to allow the Court to implement the mandate of the Court of
Appeals; and (3) that although the Court gave the parties ample
opportunity to resolve this case without additional trial, from
the motions and status reports submitted by the parties it was
evident to the Court that in order to implement the mandate of
the Court of Appeals a trial with the presentation of testimonial
and documentary evidence would be required.
Additionally, the Court ordered petitioner and respondent to
present at the trial testimonial and documentary evidence to
establish: (1) Whether the IRS sent petitioner his 1993 tax
refund in 1994; (2) if not, whether petitioner timely received
notice from the IRS that his refund had not been applied to his
1987 and 1989 tax deficiencies; (3) if not, whether petitioner’s
current tax liability should be consequently adjusted by an
abatement of interest pursuant to section 6404(e); (4) whether
the current interest abatement that petitioner had already
received was correct in the light of (a) the IRS’s failure to
give petitioner the appropriate withholding credits for 1987 and
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