- 9 -
abatement. On January 14, 1999, the IRS mailed a letter to
petitioner disallowing an abatement of interest.
On January 25, 1999, petitioner mailed the IRS a certified
letter replying to the IRS’s disallowance of his request for
abatement of interest and penalties. On March 29, 1999, an IRS
Appeals officer mailed a letter to petitioner disallowing
petitioner’s abatement claims, and a final determination letter
was issued on May 6, 1999. On October 9, 1999, petitioner’s
Petition for Review of Failure to Abate Interest Under Code
Section 6404 on the assessed tax deficiencies for 1992 and 1993
was filed with the Court.
Respondent concedes that interest on the tax deficiencies
assessed with respect to petitioner and his wife should be abated
pursuant to section 6404(e) for the period from February 2
through December 31, 1996. Petitioner concedes that the interest
that accrued before October 20, 1994, should not be abated.
Discussion
Pursuant to section 6404(i),1 the Tax Court has the
authority to review the Commissioner’s denial of a taxpayer’s
request for abatement of interest. The Court may order an
abatement where the Commissioner’s failure to abate interest was
1 Sec. 6404(i) was formerly designated sec. 6404(g) but was
redesignated sec. 6404(i) by the Internal Revenue Service
Restructuring & Reform Act of 1998, Pub. L. 105-206, secs.
3305(a), 3309(a), 112 Stat. 685, 743, 745.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011