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Petitioners filed a timely petition for review of
respondent’s denial of their request for abatement of interest.
The following is the centerpiece of petitioners’ argument: “From
my experience the average amount of time required for an audit is
from three to six months after the agent has started the case.”
Since the examination process took more than 6 months,
petitioners assert that respondent unduly delayed the process.
Respondent contends that he did not abuse his discretion in
denying petitioners’ request. Further, respondent argues that
petitioners have not established that there was an error or delay
as a result of a ministerial act.
Discussion
Section 6404(g) (redesignated as subsection 6404(i)),
enacted by section 302(a) of the Taxpayer Bill of Rights 2
(TBOR2), Pub. L. 104-168, 110 Stat. 1457 (1996), provides the Tax
Court with authority to review the Commissioner’s denial of a
taxpayer’s request for abatement of interest. This Court may
order an abatement where the Commissioner’s failure to abate
interest was an abuse of discretion. See sec. 6404(g). The
taxpayer must demonstrate that the Commissioner, in failing to
abate interest, exercised his discretion arbitrarily,
capriciously, or without sound basis in law or fact. See Krugman
v. Commissioner, 112 T.C. 230, 239 (1999); Woodral v.
Commissioner, 112 T.C. 19, 23 (1999).
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Last modified: May 25, 2011