Angelo N. & Jo E. Grandelli - Page 2




                                        - 2 -                                         
          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.                                                              






Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next 

Last modified: March 27, 2008