- 8 - Respondent, on the other hand, presented no evidence concerning the calculation or timing of the disputed penalties and interest. The only evidence respondent offered was an abbreviated statement that had been sent to petitioner that reflected an amount of interest and penalties without any specific underlying assessment data. This document is not a statement of account and appears to be an unofficial document. Although respondent is correct that interest and penalties would normally accrue on petitioner’s $25,044 unpaid tax liability, petitioner’s agreed payments were set at a total of $26,696, indicating that the agreed payments did include penalties and/or interest. Respondent presented no evidence showing that penalties and interest accrued in excess of the amount petitioner paid. Petitioner’s credible testimony coupled with respondent’s own records concerning the agreed payment arrangement thus constitutes sufficient evidence to challenge respondent’s determination. Respondent, however, has not presented any evidence to refute petitioner’s testimony or to support the amounts in dispute. Petitioner has thus met his burden of showing that the disputed amounts are in error, and respondent has not met his burden of showing that it was appropriate to impose the penalties in dispute. Accordingly, we hold that it was an abuse of discretion to proceed with collection activities.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011