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Additional assessments, abatements, and credits after August
18, 1995, resulted in balances shown in table 4, payments of
which by petitioners were posted on December 11, 1996 (as to
1978, 1981, and 1982), and December 24, 1996 (as to 1979).
Table 4
Penalty for
Year Interest Late Payments Payment
1978 $65,316.82 $73.03 $65,389.85
1979 36,519.51 123.11 36,642.62
1981 4,974.51 5.53 4,980.04
1982 13,952.46 21.49 13,973.95
Petitioners have paid all tax and interest assessed for
1979, 1981, and 1982; no additional tax or interest needs to be
assessed.
F. The Abatement Process
At or about the time of petitioners’ September 5, 1995,
letter, petitioners also wrote to their Congressman. On
September 8, 1995, petitioners’ Congressman wrote to respondent.
On September 22, 1995, in response to petitioners’ September
5 letter, respondent thanked petitioners for their payment of
$33,046.02 (the sums of the amounts on table 2, supra) and told
them that (1) respondent had not yet gathered all of the
information necessary to give to petitioners a complete answer to
their abatement request letter, (2) respondent would contact
petitioners within 30 days to inform them about the status of
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