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interest systematically and manually assessed for 1989 on
petitioner’s tax account, after an alleged abatement of interest,
was $8,144.50. In his August 28, 2006, status report, respondent
alleged that as of that date the outstanding balance due (i.e.,
interest due) on petitioner’s 1989 tax account was $1,659.38.
Petitioner’s testimony (at both trials) was credible. He
consistently testified and averred that he did not receive his
1993 refund. Respondent contended, however, that petitioner
received his 1993 refund in 1995. The documentary and
testimonial evidence respondent offered was contradictory,
contained numerous errors, and lacked credibility. Furthermore,
this contention is a concession by respondent that petitioner was
correct and that respondent did not send the 1993 refund to
petitioner in 1994.
Accordingly, with regard to the first question posed by the
Court of Appeals--whether the IRS sent petitioner his 1993 tax
refund in 1994--we conclude that it did not. Furthermore, we
conclude that respondent never sent petitioner his refund for
1993.
In his June 17, 2005, motion for summary judgment,
respondent did not answer the second and third questions posed by
the Court of Appeals--if not, whether petitioner timely received
notice from the IRS that his refund had not been applied to his
1987 and 1989 tax deficiencies; and if not, whether petitioner’s
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