Maurice W. Spiegel - Page 6




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          H.   Respondent’s Communication With Petitioner in 1998 Regarding           
               Respondent’s 1988 Reallocation of the $150,000 Payment                 
               On July 28, 1998, respondent told petitioner by letter that            
          respondent had reallocated the $150,000 payment in proportion to            
          the tax liability for 1986 of petitioner and his former wife and            
          that, as a result, petitioner had unpaid tax liabilities for                
          1987, 1989, 1991, and 1992.  The record does not show whether               
          petitioner knew before July 28, 1998, that respondent had                   
          reallocated the $150,000 payment.                                           
          I.   Tax Collection Waiver and Respondent’s Final Determination             
               On October 15, 1998, petitioner signed a Form 900, Tax                 
          Collection Waiver, in which he agreed to extend to December 31,             
          2000, the period for respondent to collect tax that respondent              
          had assessed on December 19, 1988, for 1987, and on November 19,            
          1990, for 1989.                                                             
               On August 12, 1999, respondent issued a final determination            
          denying petitioner’s claim to abate interest under section                  
          6404(e).                                                                    
                                       OPINION                                        
          A.   Background                                                             
               The Commissioner may abate part or all of the interest                 
          assessed on any deficiency or payment of income, gift, estate,              
          and certain excise tax to the extent that any error or delay in             
          payment is attributable to erroneous or dilatory performance of a           
          ministerial act by an officer or employee of the Commissioner if:           





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