Wyn Dee Stone - Page 6

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          Form 843, Claim for Refund and Request for Abatement, requesting            
          abatement of the interest, and addition to tax on the grounds               
          that they were caused by IRS errors and delays.                             
          V.   Amended Return                                                         
               On October 8, 2002, petitioner submitted to respondent a               
          Form 1040X, Amended U.S. Individual Income Tax Return, for                  
          taxable year 1998, amending the 1998 Federal income tax return to           
          reflect the additional income of $75,000, and an increase in                
          itemized deductions of $25,032 for legal fees and costs.                    
          Petitioner’s $14,487 payment of her tax liability was credited on           
          January 15, 2003.  In September 2003, respondent processed the              
          amended return, allowed the itemized deductions, and adjusted the           
          return, decreasing petitioner’s assessed tax.  Nevertheless,                
          there was still a balance due on petitioner’s account for 1998.             
          VI.  Notice of Determination                                                
               On December 30, 2003, respondent issued a notice of                    
          determination.  The Appeals officer determined that petitioner              
          was not entitled to an interest abatement because the delays in             
          resolving her delinquent income tax liability were directly                 
          attributable to claims that she was not liable for the tax on the           
          amounts she received in her lawsuit.  Petitioner timely filed a             
          petition on January 23, 2004.                                               
               Petitioner asserts that the interest and addition to tax               
          should be abated due to inconsistent positions and administrative           






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