- 5 - issued a decision abating a portion of the 1993 deficiency, but denying any abatement of the 1992 deficiency. On April 7, 1998, petitioner filed a second request for reconsideration. In May 1998, petitioner contacted the IRS problem resolution program and was advised of the need to provide records to support his request for reconsideration. Respondent received records from petitioner on June 9, 1998. On September 3, 1998, respondent called petitioner to schedule an appointment to review petitioner’s records. Petitioner requested that the appointment be delayed until October 1998 because of a conflict with petitioner’s vacation plans. On October 6, 1998, petitioner met with respondent, and respondent and petitioner agreed upon substantially reduced deficiencies.3 In addition to reducing the deficiencies, respondent waived all penalties. Respondent refused to abate interest on the substantially reduced 3 The parties have failed to provide the Court with the text or terms of the agreement. According to petitioner, respondent in the notice of deficiency originally sought to assess deficiencies for 1992 and 1993 totaling approximately $20,000. Respondent voluntarily reduced the deficiencies to approximately $1,600 after respondent granted petitioner’s request for a new audit and accepted petitioner’s documentation of most of his deductions. Because petitioner’s time to seek Tax Court review of the notice of deficiency had expired by the time of his request for reconsideration, petitioner would have had to pay the tax, file a claim for refund with respondent, and after denial sue respondent for a refund if respondent had, in his discretion, refused petitioner’s request for a new audit. Petitioner shows no appreciation for respondent’s twice granting petitioner’s requests for reconsideration, or for voluntarily agreeing to reduce the assessed deficiencies without first requiring payment.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011