- 13 - respondent through the handling of petitioner’s 1987 and 1989 tax years. For example, respondent represented to the Court that as of the date of the filing of his reply brief following the trial of this case in 2002 respondent had abated the interest associated with petitioner’s withholding credit for 1989. Wright v. Commissioner, T.C. Memo. 2002-312 n.9. On the basis of respondent’s proffer, we stated: “The record does not contain evidence that the aforementioned interest has been abated; therefore, we will incorporate respondent’s concession of this issue into our decision.” Id. Respondent’s proffer to the Court, however, was a misstatement. As the Court of Appeals stated: We also observe that Wright was entitled to receive an additional interest abatement based on the IRS’s failure to give him a proper withholding credit of $278.00 in 1989. The Tax Court’s decision stated that the IRS had represented that statutory interest related to this withholding credit would be abated. Wright II, 2002 Tax Ct. Memo LEXIS 332 at *16 n. 9, 2002 WL 31875118. Although the IRS assures us that an interest abatement has been credited to Wright for this 1989 withholding credit, it has made no effort either to substantiate this claim in the appellate record or even to describe the amount of the abatement. [Wright v. Commissioner, 381 F.3d at 46 n.2.] During the appeal and remand, respondent and respondent’s witnesses recounted numerous errors regarding the handling of petitioner’s 1987 and 1989 tax years--and oftentimes neither respondent nor the witness could account for how those errorsPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011