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has contacted the taxpayer in writing about the deficiency or
payment in question. See sec. 6404(e).
Petitioners requested that respondent abate interest for the
period from December 31, 1988, through August 1997. Respondent
denied petitioners’ request, claiming that the record does not
disclose any erroneous or dilatory performance of a ministerial
act by an officer or employee of the IRS, and issued a notice of
final determination to petitioners. Petitioners filed a timely
petition to contest respondent’s determination. We have
jurisdiction to decide whether respondent abused his discretion
in determining that no interest abatement was appropriate. We
shall organize and conduct our analysis by segmenting it into the
relevant time periods.
December 31, 1988, Through March 13, 1990
Following the receipt of Mr. Leffert’s protest letter by the
Brookhaven Service Center, a case manager in the Manhattan
District Office determined, on March 30, 1989, that the letter
should be processed by the New York City Appeals Office. As a
result, Appeals Officer Koniarski was assigned the Blue Gem case
on June 5, 1989. Mr. Koniarski then attempted to schedule
conferences with the Blue Gem TMP and any interested notice
partners, including 7201 Associates (on whose behalf Mr. Leffert
had filed the protest letter).
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