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that petitioners owed approximately $40,000 of additional tax as
a result of their underreporting of Mrs. Guerrero’s retirement
plan distributions. Petitioners presented no evidence that they
would have paid their additional tax liability sooner if
respondent had notified them of it earlier. In fact the record
demonstrates the contrary. Petitioners received a notice of
deficiency dated July 15, 2002, but they did not make any
substantial payment toward the deficiency until respondent levied
upon Mr. Guerrero’s wages in May 2004.
A careful review of the record in this case fails to
disclose any erroneous or dilatory performance of a ministerial
or managerial act by an officer or employee of respondent with
respect to petitioners’ 2000 return. Consequently, we hold that
respondent’s determination denying petitioners’ claim for
abatement of all interest accrued with respect to petitioners’
2000 income tax deficiency was not an abuse of discretion.
To reflect all of the above,
Decision will be entered
for respondent.
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Last modified: May 25, 2011