Bernard A. Kansky - Page 11

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            Request for Interest Abatement                                                              
                  In his Form 843, Claim for Refund and Request for Abatement,                          
            dated June 4, 2001, petitioner requested abatement of interest                              
            and penalties for 1990 on the following grounds:                                            
                  1. IRS failed to work on 1990 tax return for 4 years                                  
                  after compelling production of records in 1992 and not                                
                  getting to those records until early 1996.  Interest                                  
                  caused by IRS delays.                                                                 
                  2. IRS failed to allow $20,281.67 for health ins. and                                 
                  related health benefits offered by office on 1040C                                    
                  schedule and limited deduction to modified 1040                                       
                  Schedule A.                                                                           
                  3. IRS by its undue delays i.e. 4 years - willfully and                               
                  deliberately deprived taxpayer of 1989 carryfoward loss                               
                  which would have totally eliminated all taxes interest                                
                  and penalties and would have resulted in a zero balance                               
                  for 1990 i.e. no taxes, penalties or interest. * * *                                  
                  4. Also in furtherance of willful misconduct, IRS has                                 
                  not applied payments made on account to oldest                                        
                  principal balance, but applies payments erratically and                               
                  sporatically to more recent balance claimed.                                          
                  5. Also IRS has ignored payments made in 1996                                         
                  designated as payment in full of all prior alleged                                    
                  outstanding claims.                                                                   
                  6. IRS failed to advise that its results reported to MA                               
                  By letter dated April 17, 2002, respondent’s technical                                
            support manager advised petitioner that his claim for interest                              
            abatement would be denied because there was “no error or delay                              
            relating to the performance of a ministerial act in processing                              
            the examination of your return” and because the IRS could not                               
            consider petitioner’s claims for income tax abatements as part of                           
            a claim for abatement of interest under section 6404.  By letter                            





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