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IROM v. C.I.R.

No. 596, Docket 88-4117.

866 F.2d 545 (1989)

Joseph M. IROM, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided January 20, 1989.

Attorney(s) appearing for the Case

Nancy G. Morgan, Tax Div., Dept. of Justice, Washington, D.C. (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D.C., on the brief), for respondent-appellant.

Joseph M. Irom, New York City, pro se.

Before FEINBERG, NEWMAN and ALTIMARI, Circuit Judges.

JON O. NEWMAN, Circuit Judge:

The Commissioner of Internal Revenue appeals from a judgment of the United States Tax Court (Samuel B. Sterrett, Judge) declining to hold Joseph M. Irom liable for additional interest on a deficiency in his 1980 income taxes. We vacate in part and remand.

Background

The Internal Revenue Code imposes additional interest penalties on any substantial underpayment "attributable...

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