John G. Goettee, Jr. and Marian Goettee - Page 2

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                    1.  Held:  R’s failure to abate interest for any                  
               disputed period through Jan. 24, 1995, and any disputed                
               period from Apr. 25, 1995, onward was not an abuse of                  
               discretion, because the delays that Ps identify are not                
               attributable to R’s error or delay in performing a                     
               ministerial act.  R’s failure to abate interest for the                
               period Jan. 25 through Apr. 24, 1995, was an abuse of                  
               discretion because it was attributable to an                           
               unjustified delay in R’s official performing a                         
               ministerial act.  Sec. 6404(e), I.R.C. 1986.                           
                    2.  Held, further, R has conceded errors in                       
               computing amounts of interest; in the exercise of our                  
               overpayment jurisdiction R is sustained as to each of                  
               the disputed unconceded items.  See sec. 6404(h)(2)(B),                
               I.R.C. 1986.                                                           
                    During the course of Ps’ efforts to persuade R to                 
               abate the interest, in response to R’s agent’s                         
               suggestion, Ps made an offer in compromise of $40,000                  
               to settle about $120,000 of interest on 4 years of                     
               income tax liabilities.  Later, again at R’s agent’s                   
               suggestion, Ps withdrew their offer in compromise.  A                  
               few months later, R returned Ps’ $40,000 without                       
                    3.  Held, further, on this record we shall not                    
               direct R to abate any interest, nor shall we require                   
               recomputation of interest on account of the $40,000.                   

               Matthew J. McCann, for petitioners.                                    
               Elizabeth S. Henn and William J. Gregg, for respondent.                

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHABOT, Judge:  Respondent issued a notice of determination            
          partially disallowing petitioners’ claim to abate interest with             
          respect to underpayments for 1978, 1979, 1981, 1982, and 1983.              

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