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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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