- 2 -
agrees with and adopts the opinion of the Special Trial Judge,
which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This case is before
the Court on respondent’s Motion to Dismiss for Failure to State
a Claim Upon Which Relief Can be Granted filed pursuant to Rule
40. Respondent asserts that petitioners failed to state a claim
in their amended petition seeking review of a denial of a request
for abatement under section 6404(e). The amended petition was
filed with this Court pursuant to section 6404(i). The premise
of the motion is that section 6404(e) does not provide authority
for respondent to abate interest assessed against petitioners for
tax year 1978. Accordingly, respondent asserts that there is no
factual or legal basis for the Court to grant the requested
relief.
Petitioners resided in Monroe, New York, at the time they
filed their petition.
Background
Petitioners filed a petition with this Court in 1983 to
contest deficiencies for tax years 1978 and 1979 (docket No.
21670-83). The parties filed a stipulation of settled issues in
that case, and an agreed decision was entered on June 15, 1985.
1(...continued)
and Procedure.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011