- 7 - Our 1989 return was audited, brought to the Appeals Office, and in Tax Court. We have a good faith belief that delays occurred in preforming [sic] ministerial acts by an officer or employee of the Internal Revenue Service during that period. The occurance [sic] of such delays requires the abatement of the assessment of interest for those particular periods. Furthermore, throughout much of this period legislation was pending which would have substantially affected the treatment of specific deductions. Accordingly, the Service postponed consideration of these matters. Further, a death in the family of our legal counsel resulted in an additional delay in consideration of our case. In light of the ministerial delays, and as well as our reliance on the actions of Congress, the failure to abate interest in our circumstances would constitute grossly unfiar [sic] treatment and impose on us an undue hardship. Elsewhere on the abatement claim, petitioners indicate that the amount to be “refunded or abated” is “approximately [$]2,400”. In the area designated “Period--prepare a separate Form 843 for each tax period”, petitioners entered “from March 8, 1993 to October, 1999.” Try as we have, we are unable to appreciate the relevance of this period to the relief requested by petitioners either in the abatement claim or in this proceeding. Block 4a of the abatement claim provides for a check-the-box entry if the request is for abatement or refund of “interest caused by IRS errors or delays”. This box is left blank, as is the following area where the “dates of payment” should have been inserted. Despite its many infirmities, respondent considered the abatement claim as a request for abatement of all interest that had accrued with respect to petitioners’ 1989 Federal income tax liability. As earlier noted, with the exception of $8.61, all ofPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011