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R served a notice of levy to P dated Aug. 17,
1997, for interest for 1985 and for an unspecified
statutory addition to tax of $147.21. R levied P's
bank account.
P filed a petition in which he contended: (1)
That R should abate additions to tax other than those
which he paid in installments, (2) that R's levy was
improper, (3) that he could offset his 1985 income tax
liability with a refund from 1995, and (4) that R
should abate certain interest under sec. 6404(e),
I.R.C. R contends that we lack jurisdiction under sec.
6404(g), I.R.C. to decide any issue raised by P except
whether to abate interest and that R's refusal to abate
interest except as conceded by R was not an abuse of
discretion.
Held, we lack jurisdiction under sec. 6404(g),
I.R.C. to decide whether P is liable for penalties or
additions to tax relating to his 1985 tax year, whether
R's levy was improper, and whether P may offset his
1985 income tax liability with a claimed refund from
1995.
Held, further, R's refusal to abate interest that
accrued before Apr. 12, 1993 (i.e., during the years P
failed to file and before R began sending erroneous
monthly notices), was not an abuse of discretion.
Eldon Harvey Krugman, pro se.
Mark S. Heroux and Virginia L. Hamilton, for respondent.
COLVIN, Judge: On April 10, 1997, respondent issued a final
determination partially disallowing petitioner's claim to abate
interest. Petitioner timely filed a petition under section
6404(g)1 and Rule 280.
1 This was redesignated as sec. 6404(i) by the Internal
Revenue Service Restructuring & Reform Act of 1998 (RRA 1998),
Pub. L. 105-206, secs. 3305(a), 3309(a), 112 Stat. 685, 743, 745.
(continued...)
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