Raymond Wright - Page 11




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          respondent would then have been able to assess the taxes                    
          petitioner owed.  Sec. 6201(a)(1).  Petitioner did not file                 
          returns for those years; therefore, respondent was forced to                
          issue a notice of deficiency for 1987 and 1989.  Secs. 6211-6213.           
          The conference committee report for the Tax Reform Act of 1986,             
          Pub. L. 99-514, 100 Stat. 2085, states in pertinent part as                 
          follows:  “if a taxpayer files a return but does not pay the                
          taxes due, this provision would not permit abatement of this                
          interest regardless of how long the IRS took to contact the                 
          taxpayer and request payment.”  Downing v. Commissioner, 118 T.C.           
          22, 30-31 (2002); H. Conf. Rept. 99-841 (Vol. II), at II-811                
          (1986), 1986-3 C.B. (Vol. 4) 1, 811.  It follows that if a                  
          taxpayer fails to file a return and fails to pay the tax he owes,           
          section 6404(e) does not apply to the interest that accrues on              
          the unpaid tax before the Commissioner contacts the taxpayer in             
          writing with respect to the tax.                                            
               Respondent could not send petitioner a bill until after                
          respondent assessed the taxes for 1987 and 1989.  Secs. 6213,               
          6303(a).  In this case, petitioner’s returns for 1987 and 1989              
          were due on April 15, 1988, and April 16, 1990, respectively.               
          Secs. 6072(a), 7503.  Petitioner failed to file these returns.              
               On September 27, 1995, pursuant to sections 6213(a) and                










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