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alternative, respondent seeks partial summary judgment that
section 6404(e) does not provide authority for respondent to
abate interest assessed against petitioners for the taxable year
1978.
Background
On October 23, 1995, petitioners filed Forms 843 (Claim for
Refund and Request for Abatement) requesting that respondent
abate interest for the taxable years 1978, 1979, 1981, 1982, and
1983. On February 5, 1996, respondent issued a letter to
petitioners proposing to disallow petitioners' requests for
abatement of interest. Petitioners immediately requested further
administrative review and the matter was assigned to Appeals
Officer Samuel E. Fish.
Upon review of the matter, Appeals Officer Fish advised
petitioners that, in order to preserve their right for review in
the Tax Court, petitioners should withdraw their original
requests for abatement and file new requests after July 30, 1996.
Although petitioners did not formally withdraw their original
requests for abatement, respondent concedes that petitioners'
original requests were never formally disallowed. In any event,
on October 3, 1996, petitioners filed a second set of requests
for abatement consistent with the advice of Appeals Officer Fish.
On November 13, 1996, respondent issued a notice of disallowance
to petitioners stating that petitioners' requests for abatement
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