Eldon Harvey Krugman - Page 10




                                       - 10 -                                         
               Interest accrued on petitioner's tax liability for 1985 as             
          follows:                                                                    
                    Period                             Interest                       
                    Apr. 15, 1986 - Apr. 11, 1993      $4,022.76                      
                    Apr. 12, 1993 - Aug. 8, 1995       1,106.81                       
                    Aug. 9, 1995 - date of trial       1,354.30                       
               Petitioner meets the net worth requirements under 28 U.S.C.            
          section 2412(d)(2)(B) (1994).                                               
               Petitioner petitioned this Court to review respondent's                
          refusal to abate interest in the amount of $5,426.38.4                      
          Petitioner also alleged in the petition that he is not liable for           
          additions to tax (other than that which he already paid in                  
          installments), that respondent improperly levied his bank                   
          account, and that he may offset his 1985 income tax liability               
          with a refund from 1995.  Respondent filed an answer generally              
          denying the contentions in the petition.                                    
               At trial, respondent filed a motion to dismiss for lack of             
          jurisdiction over the part of the case with respect to                      
          petitioner's claim for abatement of penalties and wrongful levy.            
                                       OPINION                                        
          A.   Whether We Have Jurisdiction To Decide Petitioner's                    
               Contentions About a Wrongful Levy, Refund Offset, and                  
               Liabilities for Additions to Tax or Penalties                          
               1.   Wrongful Levy                                                     
               Petitioner contends that respondent's collection of $127.96            
          from the levy issued on August 17, 1997, was improper because it            


               4 At trial, the parties stipulated that the correct amount             
          of assessed accrued interest in dispute is $5,284.44.                       

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