Nina H. Pettyjohn - Page 15




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          provide additional information for further consideration.  The              
          record does not reflect that petitioner submitted any additional            
          information.                                                                
               Subsequently, by certified letter dated August 25, 1999,               
          respondent issued a notice of final determination denying                   
          petitioner’s claims for the abatement of interest for the taxable           
          years 1993, 1994, and 1995.                                                 
          F.  Tax Court Litigation                                                    
               On February 23, 2000, petitioner commenced an action in this           
          Court by filing a petition, pursuant to section 6404(i) and Rules           
          280-284, for review of respondent’s failure to abate interest               
          with respect to the taxable years 1993, 1994, and 1995.8                    
          Thereafter, on April 13, 2000, petitioner filed an amended                  
          petition, alleging, inter alia, that “My claim is failure (error)           
          and delay in the audits of 1993, 1994 and 1995".                            





               8 In pertinent part, sec. 6404(i) provides that                        
                    The Tax Court shall have jurisdiction over any action             
               brought by a taxpayer who meets the requirements referred to           
               in section 7430(c)(4)(A)(ii) to determine whether the                  
               Secretary’s failure to abate interest under this section was           
               an abuse of discretion, and may order an abatement, if such            
               action is brought within 180 days after the date of the                
               mailing of the Secretary’s final determination not to abate            
               such interest.                                                         
               Petitioner meets the net worth requirements of sec.                    
          7430(c)(4)(A)(ii), and her action was timely commenced.  See sec.           
          7502(a).                                                                    




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