Charles Wendell Harkey, Sr. and Barbara Anne Harkey - Page 11

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          failure to pay estimated tax.4                                              
               The record does not demonstrate that petitioners raised at             
          the administrative hearing an issue concerning respondent’s                 
          failure to abate additions to tax.  We do not, therefore,                   
          consider any such issue.  See Washington v. Commissioner, 120               
          T.C. 114, 124 (2003).  Assuming without prejudice that                      
          petitioners did raise such an issue, this Court lacks                       
          jurisdiction to review petitioners’ request that we review any              
          such failure.  Id. at 124 n.15.                                             
               Insofar as interest is concerned, the record does not                  
          demonstrate that petitioners raised at the administrative hearing           
          an issue concerning respondent’s failure to abate interest.  We             
          do not, therefore, consider any such issue.  Id. at 123-124.                
          Assuming without prejudice that (1) petitioners did raise such an           
          issue and that (2) we have jurisdiction to consider it, see id.             
          at 123 n.12, we conclude that petitioners have failed to prove              
          that respondent abused his discretion in failing to abate                   
          interest.  Indeed, petitioners failed to establish any error or             
          delay attributable to one of respondent’s officers’ or employees’           
          being erroneous or dilatory in performing a ministerial act                 


               4  At trial, petitioners made no effort to show that their             
          failure to timely file or that their failure to timely pay was              
          attributable to reasonable cause and not willful neglect, nor did           
          petitioners make any effort to show that their failure to pay               
          estimated tax was statutorily excused.  Similarly, petitioners              
          raised no issue regarding the computation of any of the additions           
          to tax.                                                                     





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