James M. Robinette - Page 26

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          conducted trials on the issue of whether the Commissioner’s                 
          denial of a request to abate interest under section 6404 was an             
          abuse of discretion.  See, e.g., Goettee v. Commissioner, T.C.              
          Memo. 2003-43; Jacobs v. Commissioner, T.C. Memo. 2000-123.                 
               Additionally, other cases the Court has decided under the              
          abuse of discretion standard include waiver of additions to tax,            
          Krause v. Commissioner, 99 T.C. 132, 179 (1992), affd. sub nom.             
          Hildebrand v. Commissioner, 28 F.3d 1024 (10th Cir. 1994);                  
          reallocation of income or deduction under section 482, Bausch &             
          Lomb v. Commissioner, 933 F.2d 1084, 1088 (2d Cir. 1991), affg.             
          92 T.C. 525 (1989); declaratory judgment, Fujinon Optical, Inc.             
          v. Commissioner, 76 T.C. 499, 506-507 (1981); tax-exempt status,            
          Lowry Hosp. Association v. Commissioner, 66 T.C. 850 (1976); and            
          change of accounting method, Thor Power Tool Co. v. Commissioner,           
          439 U.S. 522, 532-533 (1979); Bank One Corp. v. Commissioner, 120           
          T.C. 174 (2003).  In none of these types of cases have we held              
          that the APA applies or that we are limited to the administrative           
          record.                                                                     
               For the reasons set forth supra, we conclude that our review           
          under section 6330(d) of an Appeals officer’s determination is              
          not limited to the administrative record.                                   
               C.   Whether the Evidence Presented at Trial Relates                   
                    to Issues Raised at the Hearing                                   
               Respondent, citing Magana v. Commissioner, 118 T.C. 488, 493           
          (2002), contends that “only ‘arguments, issues and other matter’            





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