- 6 -
ill. On November 20, 2001, the IRS Appeals office sent to
petitioner a letter of Partial Allowance--Final Determination.
That determination stated:
Our final determination is to allow part of your
request for an abatement of interest. We can allow an
abatement for the period from May 8, 1992, to April 15,
1999.
We regret that we have to deny the balance of your
abatement of interest request for the reason(s) stated
below:
We did not find any errors or delays on our part
that merit the abatement of interest in our review
of available records and other information for the
period from April 15, 1984, to September 30, 2001.
OPINION
Section 6404(e)(1) provides, in pertinent part, that the
Commissioner may abate the assessment of interest on any
deficiency if the interest is attributable to an error or delay
by an officer or employee of the IRS (acting in his official
capacity) in performing a ministerial act. (Amendments to
section 6404(e) in 1996 do not apply to this case because they
apply only to interest accruing with respect to deficiencies or
payments for tax years beginning after July 30, 1996.) This
Court may order abatement where the Commissioner abuses his
discretion by failing to abate interest. Sec. 6404(h)(1). In
order to prevail, a taxpayer must prove that the Commissioner
exercised this discretion arbitrarily, capriciously, or without
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011