Allcorn v. Commissioner
United States Tax Court
P timely filed his 2008 Form 1040, U.S. Individual Income Tax Return, after previously filing a Form 1040-ES, Estimated Tax, and paying $4,000 in estimated taxes.
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P timely filed his 2008 Form 1040, U.S. Individual Income Tax Return, after previously filing a Form 1040-ES, Estimated Tax, and paying $4,000 in estimated taxes. On his Form 1040, P mistakenly added the $4,000 estimated tax payment to the income tax withheld reported on line 62 instead of the estimated tax payments reported on line 63. That mistake contributed to R's issuance of a refund to P on May 11, 2009. R later realized that P had reported the $4,000 estimated tax payment on line 62, and R subsequently informed P that he owed $4,000 plus a penalty and interest. P filed a request for…
1Opinion of the Court
OPINION
Wells, Judge: This case is before the Court on the parties’ cross-motions for summary judgment pursuant to Rule 121. 1 We must decide whether respondent abused his discretion when he determined not to abate the interest with respect to an erroneous refund issued to petitioner.
Background
Some of the facts and certain exhibits have been stipulated. The remaining facts set forth below are based upon examination of the pleadings, moving papers, responses, and attachments. At the time he filed his petition, petitioner resided in Tennessee.
Petitioner timely filed his 2008 Form 1040, U.S.…
2Cases cited13 opinions
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