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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
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