David Jackson and Betty S. Jackson - Page 14

                                       - 13 -                                         
          amount to refinance their home to pay their tax liabilities.                
          Respondent sent petitioners a computer printout for each year               
          disclosing their total outstanding tax liabilities, including               
          interest and additions to tax.  Petitioners, however, did not               
          submit a loan application for the refinancing of their home until           
          almost 4 months later on or about July 14, 2003, which was                  
          rejected on July 16, 2003, because of petitioners’ poor                     
          performance with World Savings.7  From March 27 until on or about           
          July 16, 2003, there was no erroneous or dilatory performance of            
          a ministerial act by respondent, nor was there any unreasonable             
          error or delay resulting from any managerial or ministerial act             
          that contributed to a delay in the payment of petitioners’ tax              
          liabilities.  Under these circumstances, respondent did not abuse           
          his discretion to refuse to abate interest that accrued for that            
          period.                                                                     
               For the period July 31 to November 30, 2003, respondent                
          determined that “there was some delay in providing the taxpayer’s           
          [sic] timely information regarding the amounts due on their                 
          delinquent income tax liabilities”.8  It is reasonable to assume            
          that the delay in the payment of petitioners’ tax liabilities for           


               7  Petitioners allege that World Savings rejected their loan           
          application because of the lien.  The allegation, however, is               
          unproven.                                                                   
               8  There is no explanation in the record as to the                     
          significance of July 31, 2003.                                              





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011