Woodral v. Commissioner
United States Tax Court
Ps submitted to the IRS a request for abatement of interest relating to employment taxes. R issued to Ps a notice of final determination not to abate interest. Ps filed a petitioner for review of R's failure to abate interest. HELD: R's failure to abate the assessments of interest under sec. 6404(a), I.R.C., was not an abuse of discretion.
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Ps submitted to the IRS a request for abatement of interest relating to employment taxes. R issued to Ps a notice of final determination not to abate interest. Ps filed a petitioner for review of R's failure to abate interest. HELD: R's failure to abate the assessments of interest under sec. 6404(a), I.R.C., was not an abuse of discretion. HELD, FURTHER: Sec. 6404(e)(1), I.R.C., does not authorize R to abate assessments of interest on employment taxes; therefore, R's failure to abate the assessments of interest under sec. 6404(e), I.R.C., was not an abuse of discretion.
1Opinion of the Court
OPINION
Vasquez, Judge:
On March 26, 1998, the Commissioner issued a notice of final determination denying petitioners’ claim to abate interest. Petitioners timely filed a petition under section 6404(g)1 and Rule 280. Unless otherwise indicated, all section references are to the Internal Revenue Code as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issue for decision is whether the Commissioner committed an abuse of discretion under section 6404 by failing to abate assessments of interest relating to employment taxes.
Background,
Some of the facts have…
2Cases cited11 opinions
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- Naftel v. CommissionerUnited States Tax Court · 1985
- Sullivan v. StroopSupreme Court of the United States · 1990
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