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determined for years 1986 and 1987 and to a portion of the
amounts determined for 1988. The parties agreed to waive
application of the fraud penalty and agreed to the assertion of
the negligence penalty.
On November 28, 1990, petitioners made a designated payment
of interest in the amount of $752. Petitioners filed Form 843,
Claim for Refund and Request for Abatement, on or around January
23, 1997. On August 28, 1998, respondent mailed petitioners'
Final Determination letter disallowing their claim to abate
interest for tax years 1986, 1987, and 1988. As of the date of
the August 28, 1998, Final Determination letter, petitioners'
total interest and assessed interest for the years at issue was:
Year Total Interest Assessed Interest
1986 $6,245.70 $1,961.83
1987 25,217.17 6,367.64
1988 13,551.06 3,235.92
OPINION
Pursuant to section 6404(e)(1), the Commissioner may abate
part or all of an assessment of interest on any deficiency or
payment of tax if either: (1) The deficiency was attributable to
an error or delay by an Internal Revenue Service (Service)
official in performing a ministerial act or (2) an error or delay
by the taxpayer in paying his or her tax is attributable to a
Service official's being erroneous or dilatory in performing a
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