Barry R. Downing and Mary A. Downing - Page 16




                                       - 16 -                                         
          requested that information by letter dated December 26, 1997.               
          Respondent provided that information to petitioners on January 8,           
          1998.  The 2-week period in which respondent replied is not                 
          unreasonable delay.                                                         
          D.   Conclusion                                                             
               For the foregoing reasons, respondent’s determination is               
          sustained as to the addition to tax for failure to pay for 1995,            
          and respondent’s failure to abate interest from April 15, 1996,             
          to April 16, 1997, was not an abuse of discretion.                          
               Accordingly,                                                           


                                                       Decision will be               
                                                  entered for respondent.             

























Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  

Last modified: May 25, 2011