- 15 -
See H. Rept. 99-426, supra at 844, 1986-3 C.B. (Vol. 2) at 844;
S. Rept. 99-313, supra at 208, 1986-3 C.B. (Vol. 3) at 208.
3. Whether Petitioner Would Have Paid the Tax Liability Earlier
but for Respondent’s Error
Finally, no abatement is warranted where, notwithstanding a
mistake by the Commissioner, no earlier payment would have been
made. See Wright v. Commissioner, T.C. Memo. 2004-69, affd. 125
Fed. Appx. 547 (5th Cir. 2005); see also Spurgin v. Commissioner,
T.C. Memo. 2001-290; Bo v. Commissioner, T.C. Memo. 2005-150.
Interest accruing merely because a taxpayer fails to pay the
assessed tax is not subject to abatement under section 6404(e).
Ahmaogak v. Commissioner, T.C. Memo. 2003-238; Donovan v.
Commissioner, supra; Douponce v. Commissioner, T.C. Memo. 1999-
398. Petitioner has not demonstrated that the Brauns would have
paid their tax liabilities for 1994 and 1997 earlier but for
respondent’s actions.
4. Conclusion
We recognize that petitioner underwent severe physical
trauma, as well as job loss before and after his injury, all of
which contributed to the Brauns’ failing to file or pay their
income tax timely for 1994 or 1997. Our jurisdiction is limited,
however, to determining whether respondent abused his discretion
in not abating interest.
From our review of the record, petitioner has not shown that
respondent was dilatory in performing a ministerial or managerial
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