- 2 -
years.1 Petitioner timely filed a petition under section
6404(g)2 and Rule 280.
The sole issue for decision is whether respondent’s denial
of petitioner’s request to abate interest relating to his 1989,
1991, and 1992 tax years was an abuse of discretion. We hold
that it was not.
Section references are to the Internal Revenue Code as
amended. Rule references are to the Tax Court Rules of Practice
and Procedure.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioner and the $150,000 Estimated Tax Payment
Petitioner resided in Boca Raton, Florida, when he filed his
petition. He is a retired attorney.
On April 15, 1986, petitioner paid $150,000 in estimated tax
to respondent from his and his wife’s joint checking account.
Respondent credited the payment to petitioner’s 1986 tax year.
1 Respondent concedes that the statute of limitations on
collections bars respondent from collecting any tax liability for
petitioner’s 1987 tax year. Thus, abatement of interest
associated with petitioner’s 1987 tax year is moot.
2 This was redesignated sec. 6404(i) by the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, secs. 3305(a), 3309(a), 112 Stat. 685, 743, 745.
Sec. 6404(i) was later redesignated sec. 6404(h) by the
Victims of Terrorism Relief Act of 2001, Pub. L. 107-134, sec.
112(d)(1)(B), 115 Stat. 2427, 2434-2435.
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