David A. Brown - Page 7

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               The dispute here comes down to a question whether Ms. Ogle             
          reached an agreement with petitioner for settlement of his tax              
          obligations concerning 1995 and 1996 for $14,172.  The documents            
          and materials presented by petitioner indicate that he proposed a           
          settlement.  There is no evidence that Ms. Ogle agreed to the               
          settlement except petitioner’s unsupported testimony and                    
          argument.  Petitioner’s explanation of his reason for failing to            
          obtain written evidence of his alleged settlement agreement is              
          unconvincing.  On this record we conclude that Ms. Ogle did not             
          agree with petitioner on a settlement figure, although petitioner           
          may have made such a proposal.  Consequently we agree with                  
          respondent that because petitioner caused the delay in the                  
          payment of the correct amount, he is not entitled to abatement of           
          interest under section 6404(e).  We conclude that petitioner has            
          had a fair hearing on the issues presented in the previous case             
          and in this case on remand and that respondent’s determination as           
          set forth in the Supplemental Notice was not an abuse of                    
          discretion.                                                                 
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                             Decision will be entered                 
                                        for respondent.                               







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