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We hold that respondent did not abuse his discretion under
section 6404(e) in denying petitioners’ request for abatement of
interest that accrued on their income tax liability for tax year
1997.
FINDINGS OF FACT
At the time they filed their petition, petitioners resided
in Drexel Hill, Pennsylvania.
Petitioners mailed a Form 1040, U.S. Individual Income Tax
Return, for 1996 in August of 1997, and then again in September
of 1997. Petitioners also mailed a Form 1040X, Amended U.S.
Individual Income Tax Return, in September of 1997. On the
amended Form 1040X for 1996, petitioners claimed an overpayment
of $1,160, which they requested to be credited to their 1997 tax
liability.
The Internal Revenue Service (IRS) did not receive any of
these returns. It is not clear from the record whether the IRS’
failure to receive these returns was due to either party’s error.
In January or February of 1998, the IRS notified petitioners that
it had not received an income tax return from them for 1996.
Petitioners sent the IRS a package that they believe contained
both an original and an amended income tax return, but the IRS
1(...continued)
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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