Nina H. Pettyjohn - Page 2




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          and adopts the opinion of the Special Trial Judge, which is set             
          forth below.                                                                
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               ARMEN, Special Trial Judge:  On August 25, 1999, respondent            
          issued a notice of final determination denying petitioner’s claim           
          for abatement of interest for the taxable years 1993, 1994, and             
          1995.2  Petitioner timely filed a petition under section 6404(i)            
          and Rules 280-284.3                                                         
               The issue for decision is whether respondent abused his                
          discretion by denying petitioner’s claim for abatement of                   
          interest for the taxable years 1993, 1994, and 1995.  We hold               
          that respondent did not abuse his discretion.                               
                                  FINDINGS OF FACT                                    
               Many of the facts have been stipulated, and they are so                
          found.  Petitioner resided in Marietta, Georgia, at the time that           


               2  Although the Aug. 25, 1999, notice of final determination           
          purports to completely deny petitioner’s claim for abatement of             
          interest for all 3 taxable years, respondent had previously                 
          agreed to abate interest (and did, in fact, do so) for the                  
          taxable year 1993 for the period from Aug. 22, 1996, to July 7,             
          1997.  This matter is discussed infra in subdivision E of our               
          Findings of Fact.                                                           
               3  Sec. 6404(i) was originally enacted as sec. 6404(g) by              
          the Taxpayer Bill of Rights 2 (TBOR 2), Pub. L. 104-168, sec.               
          302, 110 Stat. 1452, 1457-1458 (1996).  Sec. 6404(g) was                    
          redesignated sec. 6404(i) by the Internal Revenue Service                   
          Restructuring & Reform Act of 1998, Pub. L. 105-206, secs.                  
          3505(a), 3309(a), 112 Stat. 685, 743, 745 (1998).  However, Tit.            
          XXVII of the Tax Court Rules of Practice and Procedure, dealing             
          with actions for review of failure to abate interest, continues             
          to reflect the original statutory designation.                              




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