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1996 and 1997 tax returns in the same manner that they had in
1994 and 1995. They recall that they informed Mr. Bibb that they
would like to resolve their 1996 and 1997 tax years at that time.
Mr. Kupersmit testified that they were told by Mr. Bibb to file
amended returns. Mr. Bibb testified that he probably had advised
petitioners to file an amended return for 1996, but he pointed
out that on October 7, 1997, petitioners would not yet have filed
their 1997 return.
Although petitioners would like to have resolved all their
tax years at the same time, Mr. Bibb committed no error or delay
in reviewing only those tax years assigned to him. Furthermore,
at the time petitioners met with Mr. Bibb, the IRS had not
contacted petitioners regarding their 1996 tax year, and
petitioners had yet to file their 1997 return. Thus, Mr. Bibb’s
actions are not to be taken into account with respect to interest
accruing for petitioners’ 1996 and 1997 tax years. Sec.
6404(e)(1).
Petitioners also appear to argue that their interest should
be abated because they completed their 1996 and 1997 returns in
accordance with verbal advice they received from an IRS employee
in 1995 regarding the taxability of their Social Security income.
Petitioners may be seeking relief under section 6404(f)(1), which
generally calls for the abatement of any portion of any penalty
or addition to tax attributable to erroneous advice furnished to
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