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a letter to petitioners denying abatement of the total amount of
interest requested in petitioners' claims but in the letter
stated that no interest would be charged for the period from
March 24, 1993, to March 14, 1994. This letter also advised
petitioners of their right to appeal the Service Center's
determination to an Internal Revenue Service Appeals Office.
Petitioners exercised their appeal rights.
On January 26, 1996, a final determination letter was issued
by the Appeals Office stating that petitioners' claims for
abatement of interest for the taxable years 1979 through 1984
were disallowed except that interest was abated for the period
from March 24, 1993, to March 14, 1994. Shortly thereafter, a
computation of the amounts of unabated interest was made by a
revenue officer on March 28, 1996, pursuant to petitioners'
request.
On September 23, 1996, petitioners filed the petition
commencing this case. Therein petitioners request that the Court
abate the interest assessed for the taxable years 1980, 1981, and
1983. Attached to the petition is a copy of the revenue
officer's letter dated March 28, 1996, including an interest
computation. Other attachments include a second letter from a
revenue officer dated May 16, 1996, and a letter from an Appeals
officer dated November 30, 1995. All of the attachments concern
the computation of interest and provide explanations of the
amounts of interest previously assessed for the taxable years
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