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petition to this Court under section 6404(i)1 and Rule 280.
After concessions,2 the sole issue to be decided is whether
respondent abused his discretion by denying petitioners’ request
to abate interest for the aforementioned periods.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the accompanying exhibits are
incorporated herein by this reference. Petitioners resided in
Hollister, California, at the time the petition was filed.
On December 8, 1994, respondent notified petitioners that
their Federal income tax return for taxable year 1993 had been
selected for audit. On January 31, 1995, petitioners met with
Tax Auditor Elaine Erickson (Ms. Erickson)3 in order to commence
the audit of their 1993 tax return. Sometime during March 1995,
Ms. Erickson attended Phase II business audit training. Sometime
between March and October 1995, Ms. Erickson attended Financial
Status training. Sometime during October 1995, through February
1Sec. 6404(i) was redesignated sec. 6404(h) by the Victims
of Terrorism Tax Relief Act of 2001, Pub. L. 107-134, sec.
112(d)(1)(B), 115 Stat. 2427, 2434-2435. Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect at the time the petition was filed, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
2At trial, the parties stipulated a partial settlement.
Respondent agreed to abate the interest for one-half of the
period that spans Jan. 21 through Aug. 6, 1998.
3Ms. Erickson is also known by the names Elaine Hess and
Elaine Sisk.
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