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Petitioner claims to be entitled to such relief under
section 6404(e)(1)(B) because of the failure of employees
of the IRS to contact her during a period of less than 10
months, from November 2002 until September 2003, when she
learned that backup withholding had been imposed on her
brokerage account and a school tax credit of $63 had been
withheld. Petitioner alleges that during this period she
was not notified by the IRS of “any discrepancies * * *
for my 1998 return” and she received “no manner of formal
contact” from the IRS with respect to her 1999 return.
Respondent’s motion for summary judgment argues that
“a significant aspect of the delay in payment, and the
resulting accrual of interest, is directly attributable to
petitioner * * * [who] did not have sufficient withholding
or estimated payments for her 1998 and 1999 taxes to be
paid in full on their respective due dates.” We agree with
respondent.
In deciding respondent’s motion we have accepted, as
true, all of the allegations made in petitioner’s amended
petition and in her response to respondent’s motion for
summary judgment, and we have drawn all factual inferences
in petitioner’s favor.
We find that petitioner has neither alleged nor shown
any justification for the application of section 6404(e).
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