Alice M. Beagles - Page 6

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          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,                
               We regret that we have to deny the balance of your                     
               abatement of interest request for the reason(s) stated                 
                    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.                
               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             

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