Law Offices of Michael B. L. Hepps - Page 10

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          that the reference in section 6404(a) to “any liability in                  
          respect to” the tax includes interest that has accrued on the               
          underlying tax.  H & H Trim & Upholstery Co. v. Commissioner,               
          supra.  We then interpreted the term “excessive” in section                 
          6404(a), as it relates to interest, to include a concept of                 
          unfairness under all of the facts and circumstances.  Id.  After            
          examining the facts of the case, we concluded that petitioner’s             
          employment tax liability for one of the quarters at issue would             
          have been fully paid on January 15, 1997, “but for” the                     
          Commissioner’s error, that requiring petitioner to pay interest             
          accrued as a result of the Commissioner’s error was unfair, and             
          that the interest accrual attributable to the Commissioner’s                
          error was therefore excessive.  We held that the Commissioner’s             
          determination not to abate interest for the period from January             
          16, 1997 through June 30, 1998, was an abuse of the                         
          Commissioner’s discretion.                                                  
               In this case, petitioner’s argument is essentially an                  
          argument about unfairness.  Petitioner contends that respondent’s           
          error in levying upon money owed to petitioner or to petitioner’s           
          principal caused the third party to terminate its relationship              
          with petitioner and/or its principal and deprived petitioner of             
          the income stream that was funding the installment agreement.               
          Petitioner also contends that representatives of respondent have            
          acknowledged respondent’s mistake and have even agreed that                 






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