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$120.48, respectively.5 As a result of the second levy,
petitioner’s 1994 tax liability was satisfied.
On August 10, 1998, petitioner filed a Form 843, Claim for
Refund and Request for Abatement, for the 1993 and 1995 taxable
years. On October 23, 1998, respondent denied petitioner’s claim
for interest abatement. On November 21, 1998, petitioner filed
an appeal with respondent’s Appeals Office. On March 3, 1999,
respondent issued a notice of final determination denying
petitioner’s claim for abatement of interest. Petitioner timely
filed a petition to this Court seeking review of respondent’s
failure to abate interest.
Discussion
This Court may order an abatement of interest only where
there is an abuse of discretion by the Commissioner in refusing
to abate interest. See sec. 6404(i). In order to show an abuse
of discretion, petitioner must establish that respondent
exercised his discretion arbitrarily, capriciously, or without
sound basis in fact or law. See Rule 142(a); Woodral v.
Commissioner, 112 T.C. 19, 23 (1999).
Petitioner argues that interest should be abated because the
July 20, 1997, levy resulted in the collection of interest for
the taxable year 1993, after such interest had been paid in full
by proceeds from the June 12, 1997, levy. Petitioner argues that
5These amounts were credited to petitioner’s 1994, 1995, and
1996 accounts as of Aug. 14, 1997.
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