Doreen Boyd - Page 7

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          was an abuse of the Commissioner's discretion, which is a                   
          question of fact.  See Estate of Gardner v. Commissioner, 82 T.C.           
          989, 1000 (1984).                                                           
               In this case, petitioner's position principally relates to             
          the third possible basis for abatement under section 6404(a);               
          i.e.; an erroneous assessment of interest.  Petitioner makes no             
          allegation that the interest was computed incorrectly because of            
          a mathematical or mechanical error.  Rather, petitioner’s claim             
          for abatement relates only to interest that has “erroneously”               
          accrued on assessments that petitioner claims have already been             
               Petitioner claims:  (1) That she has been making payments              
          toward her 1988 and 1990 tax liabilities since 1994; (2) that               
          respondent has been withholding refunds from her subsequent tax             
          years and that a portion of those refunds should have been                  
          applied to her 1988 and 1990 tax liabilities thereby serving to             
          reduce the same; and (3) that respondent has erroneously denied             
          her earned income credit for subsequent tax years.  As a result             
          of these factors petitioner concludes that her assessed                     
          liabilities, together with any applicable interest, have been               
               Petitioner failed to produce probative evidence that she               
          made any payments towards the balance due on her accounts for               
          1988 and 1990.  Petitioner presented a canceled check in the                

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