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section.
Section 6404(e)(2) provides, in pertinent part, that the
Commissioner:
shall abate the assessment of all interest on any
erroneous refund * * * until the date demand for
repayment is made, unless--
(A) the taxpayer (or a related party)
has in any way caused such erroneous refund *
* *.
Petitioner contends that the refunds that she received for
the taxable years 1988 through 1995 were erroneous. What
petitioner ignores, however, is that she precipitated the receipt
of those refunds by filing income tax returns that claimed
overpayments of income tax. Petitioner would apparently have
respondent examine every return that claims an overpayment before
issuing a refund check. Such an approach would be
administratively impracticable, if not impossible. In any event,
the law does not require the Commissioner to take such an
approach; rather, the law requires taxpayers to take
responsibility for their returns, something petitioner appears
loath to do.
E. Conclusion
We hold that respondent did not abuse his discretion in
refusing to abate interest on the deficiencies in income taxes
for any of the years in issue. Accordingly,
Decision will be entered
for respondent.
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