David Jackson and Betty S. Jackson - Page 3

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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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