Thomas Edward Vanstone - Page 4

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               overpayment was applied against a 1983 tax liability.  The             
               tax was filed in March 1988.  Interest was not applied to              
               the overpayment of $3,734.66.  Consequently, interest should           
               be refunded for the period 4-5-83 to 3-4-88 and interest on            
               the accrued interest from 3-4-88 to present.  Apply proceeds           
               to 1982 deficiency.                                                    
          Further explanation was provided as follows:                                
                    A 1983 tax liability was partially offset by a 1982 tax           
               overpayment of $3,734.66.  Since the 1983 tax was filed on             
               3-4-88, interest should have accrued from 4-15-83 to 3-4-88.           
               The attached 1983 1040 reflects the amount applied from the            
               1982 1040 return and the filing dates.  Interest is due to             
               the taxpayer on $3,734.66 from 4-15-83 to 3-4-88 and on the            
               accrued interest from 3-4-88 to present.  This claim is                
               being filed at this time since the account has been frozen             
               as the result of a 1982 tax shelter recently concluded.  All           
               proceeds will apply to the 1982 deficiency.                            
          Respondent made a final determination that petitioner was not               
          entitled to the abatement of interest.                                      
               In his petition to this Court, petitioner argued in relevant           
                    The Petition for Review of Failure to Abate Interest              
               under Code Section 6404 covers tax year 1982 for which a               
               Notice of Determination was issued and tax years 1980 and              
               1981 to which 1982 overpayment funds were erroneously                  
               transferred.  The Commissioner of Internal Revenue abused              
               discretion through actions in violation of IRC Section 6404            
               in the tax year directly at issue (1982) as well as in tax             
               years 1980 and 1981 which were recipients of erroneous funds           
               transfers, erroneous deficiency and interest calculations              
               and unreasonable delays.                                               
          The remainder of the petition contained factual and legal                   
          allegations meant to provide examples of “erroneous actions,                
          calculations and delays”.                                                   

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