- 11 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011