- 7 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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