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Instead petitioners attempted to settle their entire liability
for $100,000 without providing any facts to support their claimed
inability to pay the full tax liability, without any factual
assertions or legal argument that they were not liable for the
full tax liability, and without any legal basis for respondent’s
acceptance of such an offer. A decision by respondent’s agents
not to process petitioners’ offer in compromise would have been a
reasonable exercise of respondent’s discretion.
In the absence of a justiciable claim for relief in the
petitions for review of respondent’s proposed collection action,
we grant respondent’s motion to strike portions of petitioners’
reply brief on the issue of abuse of discretion.
Issue 2. Abatement of Interest
FINDINGS OF FACT
In the section 6330 cases, respondent assessed interest of
$21,984.63 accrued on the tax liability reported on petitioners’
1997 return. In the Linda Godwin notice, respondent stated that
abatement of interest is not granted. The amount of interest is
not contested.
OPINION
Petitioners argue that interest on late-paid tax reported on
their 1997 return should be abated because they resided in a
Presidentially declared disaster area in 1997 and 1998.
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