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of the problem are a refund check sent to me in error and a tax
credit I received in the amount of $5,717." Later in the
attachment he alleges that IRS representatives assured him that
if he did not prevail in Tax Court he would get a $5,717 credit
deducted from the $6,330 check he had received. "I would then
owe the difference between the two amounts plus interest. I
would have returned the $6,330 check had I not been given this
assurance. [Emphasis in original.]” The mistake he further
isolates in the attachment is that the IRS sent him the refund
check after First Energy was determined to be abusive and then
provided him with incorrect information. "This improper
information is the source of these interest payments." He
requests further that he receive a "refund" of all interest
payments made since 1993.
The IRS District Director in Jacksonville, Florida denied
petitioner's request for abatement in a letter dated October 25,
1999.
OPINION
Pursuant to section 6404(i),1 the Tax Court has the
authority to review the Commissioner’s denial of a taxpayer’s
request for abatement of interest. The Court may order an
1 Sec. 6404(i) was formerly designated sec. 6404(g) but was
redesignated sec. 6404(i) by the Internal Revenue Service
Restructuring & Reform Act of 1998, Pub. L. 105-206, secs.
3305(a), 3309(a), 112 Stat. 743, 745.
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