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(c) Except in the case of income, estate, or gift
tax, if more than the correct amount of tax, [or]
interest, * * * is assessed but not paid to the
district director, the person against whom the
assessment is made may file a claim for abatement of
such overassessment. Each claim for abatement under
this section shall be made on Form 843. * * *
In the petition, petitioners stated that the interest at
issue is the statutory interest attributable to the correct
employment taxes that were reported on the Forms 940 and 941
filed with respondent. Petitioner paid those taxes on February
15, 1996. Petitioners argue, however, that respondent's failure
to act (i.e., waiting 7 years to contact petitioner regarding the
taxes and interest owed) was illegal; therefore, petitioners
contend that the amounts of interest assessed are erroneous and
in excess of the proper amount.7 Respondent contends that the
assessments of interest were not excessive, assessed after the
expiration of the period of limitations, or erroneously or
illegally made.
On brief, petitioners cite no authority to support their
claim that the assessments of interest were excessive, erroneous,
or illegal. Additionally, the evidence does not establish that
the interest was excessive in amount, assessed after the
expiration of the period of limitations properly applicable
thereto, or erroneously or illegally assessed. See In re Burns,
974 F.2d 1064, 1066 (9th Cir. 1992).
7 Petitioners, however, do not assert that respondent
calculated the amount of the interest incorrectly.
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