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allegedly faxed to Ms. Ogle on October 31, 1999. In the letter
he stated: “I would like to mail a check of $14,172 total for
1995 & 1996, which you indicated was amount due.” The settlement
officer states that there were no corresponding verifications of
the faxed transmissions or any documents from Ms. Ogle stating
that the correct amount of tax penalties was $14,172. The
settlement officer further states: “On May 25, 2004, Ms. Sharp
contacted Ms. Ogle who stated she had no recollection of the case
and that the files had been destroyed as per their procedures.”
The settlement officer summarized respondent’s transcript
concerning petitioner for 1995 and 1996 and concluded that the
underpayment amount in dispute was equal to the $368
miscellaneous penalty assessed for 1995 and the $2,207.72 late
filing penalty assessed for 1996. The settlement officer
concludes that the circumstances show that petitioner “intended
not to pay the miscellaneous penalty for 1995 and the late filing
penalty for 1996.”
With respect to the abatement of interest the settlement
officer points out that section 6404(e) allows abatement of
interest if the IRS’s error or delay is in performing a
“ministerial” act. The settlement officer argues that the IRS
action here concerns the application of the law and not
ministerial acts and that any delays or errors are attributable
to the taxpayer.
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Last modified: May 25, 2011