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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.
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