Meda Smith - Page 5




                                        - 5 -                                         
          Petitioner’s Requests for Abatement of Interest and Penalties               
               In March 1997, petitioner filed a Form 843, Claim for Refund           
          and Request for Abatement, requesting abatement of $4,232 of                
          late-payment penalties with respect to the 1988 liability.  By              
          letter dated May 1, 1997, respondent denied her claim.                      
          Petitioner made no appeal.                                                  
               On October 11, 1998, petitioner’s representative (an                   
          enrolled agent) sent respondent a letter informally requesting              
          abatement of interest and penalties with respect to the 1988                
          liability.  Respondent disallowed petitioner’s claim for                    
          abatement of interest and declined to reconsider his prior denial           
          of petitioner’s claim for abatement of penalties.                           
               Petitioner appealed this determination to the Internal                 
          Revenue Service (IRS) Office of Appeals (Appeals).  On April 27,            
          1999, Appeals abated 75 percent of the late-payment penalties and           
          related interest, resulting in a refund to petitioner.  On April            
          28, 1999, respondent issued a notice of final determination,                
          denying petitioner’s request for abatement of interest.                     
                                       OPINION                                        
               Under section 6404(e)(1), the Commissioner may abate                   
          interest on any deficiency or payment of income, gift, estate,              
          and certain excise taxes to the extent that the deficiency or any           
          error or delay in payment is attributable to erroneous or                   
          dilatory performance of a ministerial act by an officer or                  






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011