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registers for March-May 2002. Petitioner did not complete the
Form 433-A or submit copies of his bank statements to the IRS by
July 8, 2002. On July 18, 2002, the IRS sent petitioner a Notice
of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330. That notice stated that the filing of the
notice of tax lien was “appropriate and reasonable under the
circumstances” and thus would not be withdrawn. The notice
further stated that the IRS would not abate the interest or
additions to tax. The reason given for denying petitioner’s
request for the abatement of interest was:
The interest cannot be abated since the interest is
assessed on underpayments in tax, and the abatement
provisions or I.R.C. Section 6404(e) only pertains to
the assessment of interest on a deficiency attributable
in whole or in part to any unreasonable error [or]
delay by an officer or employee of the Internal Revenue
Service (acting in his official capacity) in performing
a ministerial or managerial act.
The reason given for denying petitioner’s request for the
abatement of additions to tax was:
The delinquency penalty and failure to pay penalty will
not be abated since you have failed to show that your
failure to timely file and pay the tax due was due to
reasonable cause and not willful neglect. The
estimated tax penalty will not be abated since you have
failed to show that you qualify for a statutory waiver
provided by I.R.C. 6654(e).
On August 20, 2002, petitioner filed a petition with this
Court under section 6330(d) disputing respondent’s
determinations. See sec. 6320(c).
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Last modified: May 25, 2011