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Petitioners contend that they have made repeated attempts
to find out the basis for respondent's position on the basis for
the additions, starting as far back as 1986 or 1987. From the
record, it does not appear that respondent has misled
petitioners. Petitioners were informed of the partnership
proceedings. The additions to tax were not determined until
1996, after the partnership proceedings were completed.
Respondent could not give petitioners any explanation for the
additions as far back as 1986 or 1987.
Petitioners argue that Fisher v. Commissioner, 45 F.3d 396
(10th Cir. 1995), revg. in part and remanding T.C. Memo. 1992-
740, supports their position. Petitioners' reliance on Fisher v.
Commissioner, supra, is also misplaced. That case involved a
request for a waiver of additions to tax under section 6661(c).
Based on the record, the Court of Appeals found that the
Commissioner had not issued a denial with respect to the request,
but instead had issued a notice of deficiency. The Court of
Appeals reasoned that this Court could not have determined
whether the Commissioner had abused his discretion in denying the
waiver because no formal denial had ever been made; therefore,
the case was remanded, and the Commissioner was ordered to
reconsider the request for waiver and provide a written
explanation for the decision. The Court did not hold that the
Commissioner's failure resulted in waiver of the addition to tax.
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