Frances L. and Gary L. Rambacher - Page 12

               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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