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able to make the installment payments. Petitioner immediately
contacted the Service to negotiate lower periodic payments.
Despite several letters and telephone calls from petitioner to
the Service, however, petitioner’s collection matter was never
formally resolved by a closing agreement, offer in compromise, or
in any other manner. Because petitioner maintained that the
interest in question is attributable to the Service’s wrongful
levy, petitioner filed a request for an abatement of interest on
the unpaid employment taxes under section 6404.3
On June 13, 2003, respondent issued a Full Disallowance--
Final Determination (final determination), in which he denied
petitioner’s request for abatement on the grounds that “IRC
Section 6404(e)(1) does not authorize the Internal Revenue
Service to abate the assessment of interest on employment taxes.”
However, respondent’s final determination did not discuss, or
apparently consider, the possible application of section 6404(a)
to petitioner’s request for abatement.
On November 26, 2003, petitioner’s imperfect petition
seeking a review of respondent’s failure to abate interest under
section 6404 was filed. Because the petition did not meet the
3The record for purposes of respondent’s motion does not
contain a copy of petitioner’s request for abatement and does not
disclose when petitioner requested the abatement of interest.
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