- 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3 Sec. 6404(i) was originally enacted as sec. 6404(g) by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.
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