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3. Payment of Petitioner’s Account Balance
As of February 9, 1998, petitioner’s account balance was
$1,217.67, calculated as follows:
Date Event Amount
Aug. 22, 1996 Advance payment ($1,500.00)
Feb. 9, 1998 Assessment/tax 2,115.00
Feb. 9, 1998 Assessment/interest 602.67
1,217.67
By October 13, 1999, petitioner’s account was fully paid
through: (1) The application of overpayments of income tax
claimed by petitioner on her 1997 and 1998 income tax returns,
see sec. 6402(a); (2) subsequent payments by petitioner; and (3)
the abatement of interest, described infra in subdivision E of
our Findings of Fact.
4. Petitioner’s Claim for Abatement of Interest
Using Form 843, petitioner filed with respondent on or about
July 27, 1998, a Claim for Refund and Request for Abatement. In
her claim, petitioner requested that interest on her 1993
deficiency in income tax be abated or refunded because of “IRS
errors or delay”, specifically, IRS tax examiners’ “failure in
job performance”.
See infra subdivision E of our Findings of Fact regarding
action by respondent on petitioner’s claim for abatement of
interest.
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