- 2 - 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 This matter is discussed infra in subdivision E of our Findings of Fact. 3 Sec. 6404(i) was originally enacted as sec. 6404(g) by the Taxpayer Bill of Rights 2 (TBOR 2), Pub.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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011