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and this opinion should not be cited as authority.
The petition in this case was filed in response to a Notice
of Determination Concerning Collection Action Under Section 63202
for the taxable years 1995, 1996, 1998, 1999, 2000, and 2001
(years in issue). The issues for decision are:
(1) Whether respondent abused his discretion in failing to abate
interest for the years in issue that had accrued from March 27
through November 30, 2003. We hold that he did to the extent
provided herein.
(2) Whether respondent improperly refused to abate assessment
for the addition to tax for failure to timely pay under section
6651(a)(2) for the years in issue. We hold that he did not.
(3) Whether respondent abused his discretion in denying
petitioners’ claim for damages for respondent’s unnecessary
filing of a lien. We hold that the Court lacks jurisdiction to
consider this claim.
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts, the supplemental stipulation of
facts, and the attached exhibits are incorporated herein by this
reference.
2 Sec. 6320 is effective with respect to collection actions
initiated more than 180 days after July 22, 1998 (i.e., Jan. 19,
1999). See Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3401(d), 112 Stat. 750.
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