Thomas Edward Vanstone - Page 7

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          whether the Commissioner abused his discretion in declining to              
          abate any portion of the interest under section 6404.  Sec.                 
               None of petitioner’s assertions provide a basis for                    
          respondent to have abated the assessment of interest under                  
          section 6404 with respect to petitioner’s taxable year 1982.                
          Petitioner’s primary argument in the request for an abatement               
          seems to have been that he should be credited with interest on a            
          1982 overpayment from the time the tax was due until the time he            
          filed his return showing an overpayment, delinquent by nearly 5             
          years.  This argument does not directly address the abatement               
          issue.  We note, however, that a taxpayer is never entitled to              
          the payment of interest on an overpayment with respect to the               
          time period preceding the filing of an untimely return.  Sec.               
               Most of petitioner’s other assertions concern the accuracy             
          of respondent’s deficiency calculations for taxable years 1980,             
          1981, and 1982, and the appropriateness of respondent’s crediting           
          a portion of the 1982 overpayment to 1980 and 1981.  First, the             
          accuracy of any deficiency determined by respondent for any such            
          year is not before this Court.  Second, even if respondent should           
          not have credited the 1982 withholding overpayment to the prior             
          years because the period of limitations for crediting or                    
          refunding that overpayment has expired, see secs. 6402(a),                  

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