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timely filed a petition to review the failure to abate interest.
Sec. 6404(g)(1).
4. Whether Respondent's Refusal To Abate Interest From
April 15, 1986, to April 11, 1993, Was an Abuse of
Discretion
a. April 15, 1986, to April 11, 1993
Petitioner's 1985 return was due on April 15, 1986. He
filed that return on October 27, 1992. Respondent issued a
notice on April 12, 1993. Petitioner contends that respondent's
refusal to abate interest from April 15, 1986, to April 11, 1993,
was an abuse of discretion under section 6404(e).
We disagree with petitioner. Section 6404(e) applies only
after respondent has contacted the taxpayer in writing about the
deficiency or payment of tax. Sec. 6404(e)(1) (flush language);
H. Rept. 99-426, supra, 1986-3 C.B. (Vol. 2) at 844 ("This
provision does not therefore permit the abatement of interest for
the period of time between the date the taxpayer files a return
and the date the IRS commences an audit, regardless of the length
of that time period."). Thus, petitioner is not entitled to
relief under section 6404 for the period from April 15, 1986, to
April 11, 1993.
b. April 12, 1993, to August 9, 1995
Respondent concedes that the failure to include interest on
the notice dated April 12, 1993, was an error, that petitioner is
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