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The decision reflected that petitioners were liable for a
deficiency of $13,690 for 1978 and $10,209.07 for 1979.
Petitioners contacted respondent during the latter part of
1985 and early part of 1986 to obtain a notice of assessment or
statement of tax due. In March 1986, respondent apparently
indicated that he would notify petitioners as to the tax
liability due, and petitioners should await such notification.
Approximately 7 years later, respondent advised petitioners of
his intention to levy for the amounts due and owing for 1978 and
1979. Petitioners paid the tax, interest, and penalty in October
1996.
Petitioners filed a Claim for Refund and Request for
Abatement (Form 843). On November 27, 1998, respondent sent a
letter to petitioners in which respondent approved an abatement
of interest of $26,275.65 for tax year 1979. The letter stated
that an abatement for tax year 1979 was justified because
respondent delayed in notifying petitioners of the 1978 and 1979
tax liabilities between February 27, 1986, and February 8, 1993.
The letter further indicated that interest could not be abated
for the tax year 1978 because “I.R.C. 6064(e)(1) empowers I.R.S.
to abate interest for tax years after 1978. Therefore, tax year
1978 is excluded from any actions.”
On March 2, 2000, respondent mailed to petitioners a Final
Determination disallowing petitioners claim for abatement of
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