- 2 - Procedure. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below. OPINION OF THE SPECIAL TRIAL JUDGE POWELL, Special Trial Judge: This case involves the denial of a request by petitioner to respondent to abate interest under section 6404(e). On February 9, 2000, petitioner submitted a Form 843, Claim for Refund and Request for Abatement, to respondent. The request pertained to the interest due on the deficiency for the taxable year 1996. By letter dated June 23, 2000, respondent determined that petitioner was not entitled to the requested abatement, and the request was denied by respondent’s Appeals Office. On December 8, 2000, petitioner filed a petition for review of that determination with this Court. At the time the petition for review was filed, petitioner resided in Gretna, Louisiana. The facts may be summarized as follows. Petitioner prepared a joint 1996 Federal income tax return with his then wife, Virginia. Before or during 1996, Virginia’s parents had died, and Virginia had received inheritances that she invested with Legg Mason, a brokerage firm. Petitioner, an attorney, had settled the estates of Virginia’s parents and was aware that she had received the inheritances. Legg Mason sent Virginia a Form 1099 showing income of $14,248 for 1996. The Form 1099 was not received until around April 20, 1997, after petitioner andPage: Previous 1 2 3 4 5 6 7 8 9 Next
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