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held that because the Commissioner has no authority to abate
assessments of interest on employment taxes under section
6404(e), he cannot commit an abuse of discretion by refusing to
do so because “a person with no discretion simply cannot abuse
it.” Id.
Because our Opinion in Woodral is controlling, we hold that
respondent is entitled to summary judgment on petitioner’s claim
for abatement under section 6404(e). Respondent has no authority
under section 6404(e) to abate the interest assessed on
petitioner’s unpaid employment taxes, and, consequently,
respondent did not abuse his discretion by refusing to abate the
interest in this case.
B. Section 6404(a)
Petitioner also contends that respondent should have abated
interest under section 6404(a). We construe petitioner’s
argument to be that respondent’s failure adequately to consider
section 6404(a) precludes the entry of a summary judgment.
Section 6404(a) provides as follows:
SEC. 6404(a). General Rule.--The Secretary is
authorized to abate the unpaid portion of the
assessment of any tax or any liability in respect
thereof, which--
(1) is excessive in amount, or
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