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own correspondence and testimony indicate that the IRS employees
he interacted with were cooperative and patient with petitioner.
Petitioner admits he was aware that the law required him to file
a Form 1045 to elect whether his 1990 loss was to be carried back
or carried forward. However, petitioner did not file a Form 1045
with his 1990 return. Without instruction from petitioner,
respondent did not act on petitioner’s 1990 net operating loss.
More pointedly, petitioner was able to ascertain the nature or
amount of his tax liabilities when he contacted the IRS employees
in March 1992 but did not attempt to pay his liabilities.
Further, when the revenue agent confirmed petitioner’s 1988
account balance by letter in May 1992, petitioner did nothing for
almost 2 years. Petitioner’s delay in paying his 1988 tax
liabilities is solely attributable to petitioner. Thus, the
interest that accrued on petitioner’s 1988 tax liability between
April 15, 1991, and the present is not abatable. On this record,
the Commissioner’s refusal to abate interest was not an abuse of
discretion under section 6404(e). Respondent’s determination is
sustained.
Decision will be entered
for respondent.
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Last modified: May 25, 2011