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Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
Background
At the time that the petition was filed, petitioner’s
principal place of business was in New Mexico. On June 19, 2004,
petitioner submitted to respondent a request for abatement of
interest on its unpaid employment taxes for quarters ended
December 31, 1997, to December 31, 1999. On August 5, 2004,
respondent issued a letter to petitioner citing section
6404(e)(1) for the proposition that respondent lacked the
authority to abate interest due on petitioner’s unpaid employment
taxes for quarters ended December 31, 1997, to September 30,
1998. On August 9, 2004, respondent issued similar letters to
petitioner with regard to its request for abatement of interest
on its unpaid employment taxes for quarters ended December 31,
1998, to December 31, 1999.
On January 31, 2005, petitioner filed with the Court a
petition for review of failure to abate interest under section
6404. The petition alleges, in part:
The facts on which petitioner relies to establish that
the Commissioner’s final determination not to abate
interest was an abuse of discretion are as follows:
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Last modified: May 25, 2011