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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 and
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