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IRS partially allowed petitioners’ claims for interest abatement
for the period starting August 17, 2001, and ending October 31,
2001. The IRS determined that $32.13 of interest should be
abated with respect to Dan and Jean and that $136.52 of interest
should be abated with respect to James and Cynthia. These
amounts were posted to petitioners’ accounts on February 18,
2002. The notices of partial allowance dated December 19, 2001,
stated that “Interest will continue to be charged on any unpaid
liability.”
Petitioners objected to the IRS determination and, in
letters dated January 15, 2002, requested that their cases be
sent to Appeals. Their cases were assigned to Diane Paulson
(Paulson) on February 26, 2002. Paulson contacted petitioners by
letters dated May 30, 2002, to inform them that she was assigned
to their cases and that, due to her caseload, she would be in
touch with them within the next 6 months. On July 31, 2002, the
cases were transferred to another Appeals officer, Al W. Haring
(Haring). After a telephone conversation with James, Haring
transferred petitioners’ cases to Appeals officer Arthur C. Welp
(Welp) in Des Moines, Iowa, on August 8, 2002.
By letters dated August 16, 2002, Welp told petitioners that
he would contact them to schedule a conference. In September
2002, Welp informed petitioners that an “interest specialist” had
discovered errors in the amounts shown as due in the letters
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Last modified: May 25, 2011