- 4 - closed the case in March 1999 with petitioner’s agreeing to the assessment and collection of deficiencies for 1992-94. In October 1999, petitioner asked respondent to abate at least part of the accrued interest, citing respondent’s delays in handling the case. Respondent issued his final determination in August 2001. It completely disallowed petitioner’s request, and this appeal followed. Petitioner has at all relevant times been a resident of Tennessee, and this case was originally set to be tried in Knoxville. Before trial, however, both parties moved for summary judgment. Respondent’s motion was simple: Petitioner’s allegations of IRS errors all involved “managerial” acts. Proced. & Admin. Regs., sec. 301.6404-2(b)(1). Section 6404(e) allows respondent to abate interest for delays caused by managerial acts, but only for tax years after 1996. The years involved here were 1992-94. Therefore, respondent could not abate interest. Petitioner’s motion agrees with respondent’s, right up to the “therefore”. He argues that the effective date in the statute is trumped by the Constitution, whose guarantees of equal protection make an effective date based on when a tax year commenced, rather than when IRS misfeasance occurred,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011