- 11 - beginning date for abatement because petitioners found that the 3 years and 7 months prior to that date was a “reasonable time” for audit and settlement. Petitioners’ primary argument is that respondent abused his discretion because he failed to adequately explain his use of discretion in the final determination or during trial. Petitioners rely heavily upon the case of Jacobs v. Commissioner, T.C. Memo. 2000-123, in this argument. Specifically, petitioners emphasize our holding with respect to the Commissioner’s refusal to abate interest for portions of the period September 1987 through November 17, 1991. This was a period for which the record provided few details concerning the actions of the IRS. Furthermore, the final determination letters issued to the taxpayers had cursorily concluded: “We did not find any errors or delays that merit abatement of interest in our review of available records and other information”. Noting that the Commissioner is best able to know what actions were taken by IRS officers and employees, we concluded that in regard to those specific periods for which he failed to explain the basis of his refusal to abate interest, the refusal was an abuse of discretion. We agree with petitioners that, as was the case in Jacobs, the language in the determination letter was rather cursory and possibly left out many details concerning respondent’s inquiryPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011