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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,
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