Robert A. and Nanci M. Spurgin - Page 2
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OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: On May 9, 2000, respondent
issued a notice of final determination denying petitioners’ claim
to abate interest for the taxable year 1993. Petitioners timely
filed a petition under section 6404(i) and Rules 280-284.2
The issue for decision is whether respondent abused his
discretion by denying petitioners’ claim for abatement of
interest for the taxable year 1993. We hold that respondent did
not abuse his discretion.
FINDINGS OF FACT
Many of the facts have been stipulated, and they are so
found. Petitioners resided in Irvine, California, at the time
that their petition was filed with this Court.
A. Petitioners’ 1993 Tax Return and Unpaid Tax Liability
Prior to 1993, Robert Spurgin (petitioner) invested in a
partnership known as “IWF North America” (IWF). Including
petitioner, there were a total of five partners in IWF.
In 1990, a dispute arose among the partners regarding the
allocation of a $3 million distribution to be made by IWF.
Petitioner sued the other partners in order to resolve the
2 Sec. 6404(i) was originally enacted as sec. 6404(g) by
the Taxpayer Bill of Rights 2 (TBOR 2), Pub. L. 104-168, sec.
302, 110 Stat. 1457 (1996). Sec. 6404(g) was redesignated as
sec. 6404(i) by the Internal Revenue Service Restructuring &
Reform Act of 1998, Pub. L. 105-206, secs. 3505(a), 3309(a), 112
Stat. 743, 745. However, Title XXVII of the Tax Court Rules of
Practice and Procedure, dealing with actions for review of
failure to abate interest, continues to reflect the original
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