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abatement. Agent Harbin informed petitioner of her decisions by
letter on November 22, 2004. The IRS adjusted petitioner’s
account to reflect statutory suspension of interest of $342.37
for 1998 (for October 15, 2000, to May 22, 2002) and of $811.61
for 1999 (for October 15, 2001, to May 22, 2002). On December 4,
2004, petitioner sent the IRS a letter requesting abatement in
full. The Jacksonville Appeals Office sent petitioner a letter
on December 20, 2004, acknowledging receipt of petitioner’s
request for interest abatement.
On January 4, 2005, Mr. Schultz contacted the IRS to inquire
about petitioner’s request for interest abatement. On January 7,
2005, respondent informed Mr. Schultz that petitioner’s request
for interest abatement would be forwarded to the Area Director.
After the IRS assigned petitioner’s request for interest
abatement on January 21, 2005, to Appeals Officer Charles Kelly
(AO Kelly) in the Jacksonville Appeals Office, AO Kelly sent
petitioner a letter dated January 27, 2005, acknowledging receipt
of petitioner’s request for interest abatement.
AO Kelly sent petitioner a letter dated March 31, 2005,
summarizing petitioner’s request for interest abatement. It
included a timeline of petitioner’s case and analyzed his
request. In the letter, AO Kelly informed petitioner that
respondent had determined that delays in petitioner’s case were
not unreasonable. AO Kelly also requested that petitioner
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Last modified: March 27, 2008