Raymond M. and Joy D. Jean - Page 6




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          to discuss petitioners’ case.  On October 27, 1998, Agent                   
          McIntosh again met with Manager Laverty to discuss petitioners’             
          case.  On October 28, 1998, Manager Laverty had a telephone                 
          conference with petitioner Raymond Jean.  On October 29, 1998,              
          petitioner Raymond Jean had a telephone conference with                     
          Examination Branch Chief Keith Zepeda concerning petitioners’               
          audit.  On October 30, 1998, Manager Laverty sent identical                 
          letters addressed to each petitioner requesting a final                     
          conference with herself and Agent McIntosh and for petitioners to           
          bring with them “100%” of the documentation supporting their                
          claim to the NOL.  The conference was scheduled for, and attended           
          by the parties on, December 1, 1998.  Petitioners failed to                 
          provide the documentation requested.                                        
               Eventually, respondent and petitioners resolved the issues             
          that arose during the examination.  On December 24, 1999,                   
          petitioners filed with respondent Form 843, Claim for Refund and            
          Request for Abatement.  On February 9, 2000, respondent issued a            
          final determination letter disallowing petitioners’ claim for               
          abatement of interest for the aforesaid periods.                            
                                       OPINION                                        
               Pursuant to section 6404(e)(1), the Secretary may abate all            
          or any part of an assessment of interest on any deficiency or               
          payment of tax if either:  (A) The deficiency is attributable, in           
          whole or in part, “to any error or delay by an officer or                   






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