- 5 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011