-8-
assessed interest on a deficiency only for any period “after the
Internal Revenue Service has contacted the taxpayer in writing
with respect to such deficiency”. Sec. 6404(e)(1). Respondent
contacted petitioner in writing with respect to petitioner’s 1990
income tax deficiency on January 15, 1996, when he sent to
petitioner the first erroneous monthly statement. Respondent
then corrected his mistake on October 25, 1999.
Respondent’s denial of petitioner’s claim to abate interest
is supported by the overly broad scope of petitioner’s claims.
See Donovan v. Commissioner, T.C. Memo. 2000-220. Petitioner
argues that he is entitled to the abatement of interest that
accrued on his 1990 tax deficiency before January 15, 1996, and
after October 25, 1999, because: (1) Respondent erred in
computing his 1990 tax liability when he entered into an
installment agreement in 1996; (2) his installment payments
should have been larger or the period of his installment
agreement should have been longer; (3) respondent erroneously
released a tax lien against his property; (4) respondent gave him
an incorrect payoff balance and statement of account; and (5) a
payment made on his 1992 tax liability should have been applied
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