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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
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Last modified: May 25, 2011