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OPINION
VASQUEZ, Judge: On March 26, 1998, the Commissioner issued
a notice of final determination denying petitioners' claim to
abate interest. Petitioners timely filed a petition under
section 6404(g)1 and Rule 280. Unless otherwise indicated, all
section references are to the Internal Revenue Code as amended,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
The issue for decision is whether the Commissioner committed
an abuse of discretion under section 6404 by failing to abate
assessments of interest relating to employment taxes.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time they filed
their petition, petitioners resided in Ceres, California.
During 1988, petitioner2 and his brother Robert Woodral were
general partners in a partnership known as Woody's Transport (the
partnership). On July 17, 1988, the partnership dissolved.
Under the agreement to dissolve the partnership, Robert Woodral
agreed to pay any existing tax liabilities.
1 Sec. 6404(g) was redesignated sec. 6404(i) by the
Internal Revenue Service Restructuring & Reform Act of 1998, Pub.
L. 105-206, secs. 3305(a), 3309(a), 112 Stat. 743, 745.
2 References to "petitioner" are to petitioner William
Woodral.
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Last modified: May 25, 2011