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1991. We believe however, that if there is a remedy, it does not
lie in denying the Government the interest to which it is legally
entitled.
Petitioners also call our attention to the decision in
Beagles v. Commissioner, T.C. Memo. 2003-67, which indicates that
the Commissioner abated over 6 years’ worth of interest arising
out of a similar liability for the taxpayers in that case, which
also arose from the Swanton Coal Programs. Petitioners argue
that this makes it inequitable for respondent to have denied
their offer in compromise, which sought only similar relief.
We are unpersuaded. The Commissioner’s decision to grant
interest abatement to one Swanton participant would hardly
suffice to show that he abused his discretion in denying
another’s request for an offer in compromise. Different factors
are relevant to each form of relief, and of course, different
taxpayers face different circumstances: in Beagles, the
Commissioner may have abated interest at least in part because
the taxpayer became terminally ill during the collection process.
Id.
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