James Edward Crawford - Page 13




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          testimony.  He has not even identified the employees who                    
          allegedly gave him the advice.  But any advice given to him by              
          IRS employees, whether accurate or inaccurate, would be a                   
          product of the legal or administrative judgment of the person               
          giving the advice.  Therefore, the oral advice petitioner                   
          testified he received and relied upon does not constitute a                 
          ministerial act.  Moreover, petitioner should have known the                
          "advice" to be erroneous in April 1993.  That was when he                   
          signed the decision document agreeing that he had net tax                   
          payments for 1983 of $5,717 on a tax deficiency to be assessed              
          in the amount of $5,717, and a deficiency in income tax due for             
          1980 of $6,330.                                                             
               Petitioner's present request for a "refund" of interest                
          from 1993 forward conflicts with the evidence of his actual                 
          knowledge or reason to know that he was entitled to neither a               
          $5,717 refund for 1983 nor a $5,717 tax "credit" from 1983 to               
          1980.                                                                       
               In sum, respondent’s refusal to abate interest was not an              
          abuse of discretion.  We have considered all other arguments                
          advanced by petitioner and, to the extent not discussed above,              
          have found those arguments to be irrelevant or without merit.               
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          






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