Robert and Linda Yuen - Page 6

                                        - 6 -                                         

          1998.  On April 1, 1998, Appeals Officer Sivick wrote a letter to           
          petitioners which states in pertinent part:                                 
               I have been told by my National Office Liaison that I                  
               am to reject your Form 843 Claim for abatement of                      
               interest under Code Section 6404(e)(1).  Back in 1996 I                
               considered a previous request for abatement of interest                
               and I made the decision that no interest should be                     
               abated.  It is the Service's position that claims                      
               denied prior to the enactment of the provisions of the                 
               Taxpayer's Bill of Rights 2 (July 30, 1996) will not be                
               given the opportunity to re-file their claims in an                    
               attempt to petition the United States Tax Court.                       
               Therefore this letter does not qualify as a Final                      
               Determination Letter as I am merely notifying you that                 
               your Form 843 is being rejected rather than denied                     
               since you have already had the merits of your case                     
               considered under the provisions of law in effect at the                
               time your claim was considered.                                        
               All of the Forms 843 that petitioners submitted to                     
          respondent refer to the tax period as January 1 through December            
          31, 1990.  All of the Forms 843 present the same claim, that the            
          settlement of docket no. 7495-94S, which concerned a deficiency             
          for the taxable year 1990, included a compromise of all taxes and           
          interest.  The Form 843 submitted on January 27, 1998, seeks an             
          abatement of $3,051.90, in contrast to the original abatement               
          request which sought an abatement of  $2,453.69.  We assume that            
          the difference is the continual accrual of interest during the              
          intervening period.                                                         
               On September 24, 1998, petitioners filed a petition in the             
          instant case seeking review of respondent's denial of their                 

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011