- 14 - giving on your returns during processing could not be did [sic] within the authority of the Internal Revenue Code. Only mathematical or clerical errors are corrected during the processing of returns in accordance with Internal Revenue Code section 6213(b). * * * All other assessments of tax must be made by using deficiency procedures which allow a taxpayer to exercise his/her appeal rights in cases where the taxpayer does not agree. Therefore, tax issues that require any proof or documentation to be presented by the taxpayer may not be corrected during processing. * * * * * * * If you do not accept our findings, you may request reconsideration with our Appeals Office. Interest will continue to accrue on any unpaid liability. Petitioner exercised her administrative appeal rights. Thereafter, by letter dated August 4, 1999, an Appeals officer in respondent’s Atlanta Appeals Office advised petitioner that “Based upon a thorough review of your case my preliminary evaluation is that no additional interest abatement is appropriate.” The Appeals officer further wrote: Your position is that you should not be liable for interest for the reason that IRS did not challenge your erroneous deductions for unsupportable charitable contributions for a number of years prior to the years for which you were audited. I regret that this does not fall within the interest abatement provisions of the Internal Revenue Code. Petitioner was given 15 days from the date of the letter toPage: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: May 25, 2011