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July 31, 1996, the effective date for the relevant provisions in
TBOR 2. Fish advised petitioners to do this to protect their
right to petition the Tax Court to review the Commissioner’s
decision about petitioners’ abatement requests. On October 3,
1996, petitioners submitted new Forms 843.
On October 25, 1996, Fish recommended that (1) interest
should be abated for the period October 4, 1995, through
September 20, 1996, because for that period “taxpayers were
continually given incorrect advise [sic] and subject to the
processing timeframes of the ill advised offer and interest
abatement claims[, and]” (2) interest should not be abated for
any period before petitioners paid the taxes because--
There were no ministerial or managerial acts which
contributed to errors or delays, which were not part of the
tax court/shelter process. The taxpayers were offered
opportunities to resolve the matter in earlier years, as
well as advised that a posted cash bond would suspend the
accrual of interest.
Fish’s analysis presented the dollar effects of his
recommendations on petitioners’ interest abatement claims as
shown in table 5.
Table 5
Year Claimed Disallowed Allowed
1978 $66,763 $65,439 $1,324
1979 37,252 36,508 744
1981 4,792 4,688 104
1982 13,533 13,143 390
1983 4,270 4,129 141
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