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and T.C. Memo. 2004-9. We summarize the factual and procedural
background briefly here and make additional findings as required
for our ruling on the instant motion.
At all relevant times, petitioners resided in Maryland.
Petitioners requested an abatement of interest with respect
to underpayments for 1978, 1979, 1981, 1982, and 1983, which
respondent partially disallowed, and petitioners petitioned this
Court under section 6404 to review that disallowance as to all 5
years. In Goettee v. Commissioner, T.C. Memo. 1997-454, we
granted respondent’s motion for partial summary judgment as to
1978. Petitioners later conceded as to 1983. In Goettee I, what
remained before us was the matter of abatement of interest with
respect to the remaining 3 years (1979, 1981, and 1982) for the
periods of (1) December 2, 1993, through October 26, 1994, and
(2) December 14, 1994, through May 2, 1995. In Goettee I,
petitioners also urged us to order abatement for unspecified
additional periods. Finally, relying on our overpayment
jurisdiction in the interest abatement area (see sec.
6404(h)(2)(B)), petitioners also contended that respondent made
numerous computational errors in the interest calculations and
that failure to correct those errors constitutes an abuse of
discretion. Respondent conceded that abatement was appropriate
for February 25 through April 25, 1995, but contended failure to
abate interest for the remaining time in dispute did not
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