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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 errors
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