- 13 - which referenced just the taxable years 1994 and 1995, the director of respondent’s Atlanta Service Center advised petitioner of respondent’s intention not to abate interest on the deficiencies in income taxes for those 2 years because “There were no delays or errors relating to the performance of [a] ministerial act”. The letter also stated, in part, as follows: Under Internal Revenue Code Section 6404(e)(1), interest may only be abated on errors or delays that occur after the date the Internal Revenue Service contacts the taxpayer in writing with respect to the deficiency or payment. The amount accrued prior to this date cannot be abated regardless of the period that may have elapsed since the taxpayer’s return was filed. Your requests for abatement of interest were based on acts that happened prior to the Internal Revenue Service’s contacts with you in respect to the deficiencies of 1994 and 1995 tax years. Filing your 1988 through 1995 tax returns without an audit being performed to alert you that the “gift giving” deduction should not be allowed happened prior to the Internal Revenue Service’s contacts with you in regards to the deficiencies. Therefore, this time period does not qualify for abatement of interest under Internal Revenue Code Section 6404(e)(1). There were also no erroneous refunds, which were issued to you due to errors or oversights by the Internal Revenue Service. Under Internal Revenue Code Section 6404(e)(2), interest may be abated with respect to a erroneous refund check. The Secretary shall abate the assessment of all interest on any erroneous refund until the date demand for repayment is made, unless (1) the taxpayer (or related party) has in any way caused such erroneous refund or (2) such erroneous refund exceeds $50,000. In reviewing your claim for abatement of interest under the “erroneous refund” provisions, it has been determined that all refunds issued to you were based on the original filing of your individual Form 1040 for each tax year. Your contention that the Tax Examiners should have noticed and not allowed the tax free gift-Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: May 25, 2011