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section 6662(a) of $1,897 and $8,367.20 for the respective years.
On August 18, 1999, petitioner filed his claim for interest
abatement for 1990 and 1991 for the period after July 9, 1993.
The notice of full disallowance-final determination, upon which
this case is based, was issued to petitioner by the Appeals
Division of IRS in Dallas, Texas, on July 31, 2000.
Discussion
Petitioner argues that section 6404 provides that the
Commissioner may abate interest attributable to unreasonable
error or delay and that in his case there was "continuous delay
after delay after delay, and error after error after error." It
appears to the Court from the record that petitioner's complaint
is that it took too long to resolve his tax matters for 1990 and
1991.
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
an abuse of discretion. Sec. 6404(i). The taxpayer must
demonstrate that the Commissioner, in failing to abate interest,
exercised his discretion arbitrarily, capriciously, or without
1 Section 6404(i) was formerly designated section 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. 743, 745.
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