- 17 -
full. When he received a payoff figure from respondent, he paid
that amount. In his August 28, 2006, status report, respondent
admitted that on March 27, 2003, petitioner was quoted an
incorrect payoff figure and this was a ministerial error pursuant
to the regulations. See also Krugman v. Commissioner, 112 T.C.
230 (1999); Douponce v. Commissioner, T.C. Memo. 1999-398.
Accordingly, we conclude that for 1989 interest from March 27,
2003, to the present shall be abated. We note, however, that we
lack jurisdiction to determine whether an overpayment exists or
to order a refund or credit for 1989 to the extent that the
amount of the abatement of interest exceeds the amount remaining
unpaid for 1989. See Greene-Thapedi v. Commissioner, 126 T.C. 1
(2006).
With regard to the fourth question posed by the Court of
Appeals--in any case, whether the current interest abatement that
petitioner had already received was correct in light of (1) the
IRS’s failure to give petitioner the appropriate withholding
credits for 1987 and 1989, and (2) his June 21, 1994, payment of
$6,681.22--on the basis of petitioner’s credible evidence,
respondent’s admissions, and the lack of credibility of the
documentary and testimonial evidence offered by respondent, which
was contradictory and contained numerous errors, that respondent
has failed to establish that the current interest abatement is
correct.
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