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At trial, petitioner agreed to pay the deficiency in tax.
However, petitioner refuses to pay the statutory interest accrued
on the deficiency. Petitioner suggests that he is not
responsible for the interest due to respondent's delay in
notifying him of the deficiency. Petitioner does not cite any
authority for his position.
Section 6601 provides for the accrual of interest on any
underpayment of tax from the date the tax becomes due, until the
date the tax is paid. Section 6404(e)(1) provides:
(e) Assessments of Interest Attributable to Errors
and Delays by Internal Revenue Service.--
(1) In general.-- In the case of any
assessment of interest on--
(A) any deficiency attributable in
whole or in part to any error or delay
by an officer or employee of the
Internal Revenue Service (acting in his
official capacity) in performing a
ministerial act, or
(B) any payment of any tax
described in section 6212(a) to the
extent that any error or delay in such
payment is attributable to such officer
or employee being erroneous or dilatory
in performing a ministerial act,
the Secretary may abate the assessment of all or
any part of such interest for any period. For
purposes of the preceding sentence, an error or
delay shall be taken into account only if no
significant aspect of such error or delay can be
attributed to the taxpayer involved, and after the
Internal Revenue Service has contacted the
taxpayer in writing with respect to such
deficiency or payment. [Emphasis added.]
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Last modified: May 25, 2011