H&H Trim & Upholstery Co., Inc. - Page 2

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                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               CARLUZZO, Special Trial Judge:  On September 24, 1999,                 
          respondent issued a notice of final determination denying                   
          petitioner’s request to abate interest related to employment                
          taxes for the fourth quarter of 1993.  Petitioner filed a timely            
          petition for review with this Court.  Our jurisdiction is                   
          established by section 6404(h).2  The issue for decision is                 
          whether respondent’s failure to abate interest with respect to              
          petitioner’s employment tax liability for the fourth quarter of             
          1993 is an abuse of discretion.                                             
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          Petitioner was incorporated in Florida in 1986.  At the time the            
          petition was filed, petitioner’s principal place of business was            
          located in Sarasota, Florida.  At all relevant times, Dane R.               
          Halse served as petitioner’s president.                                     
               On or about January 31, 1994, petitioner filed with the                
          Internal Revenue Service a timely Form 941, Employer’s Quarterly            
          Federal Tax Return (Form 941), for the quarter ending December              
          31, 1993, reflecting a tax liability of $5,304.09.  Petitioner              
          made no deposits of employment tax during the fourth quarter of             
          1993, and it did not send in any payments with its tax return for           

               2  Previously designated sec. 6404(i).  See Victims of                 
          Terrorism Tax Relief Act of 2001, Pub. L. 107-134, sec.                     
          112(d)(1)(B), 115 Stat. 2435.                                               

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