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- W2270797897 abstract "In this report, Gutierrez argues that the interest abatement provisions are applicable to all cases presenting equitable grounds for abatement. Congress has liberalized the rules since the Tax Reform Act of 1976 first gave the IRS limited authority to abate interest, but many situations exist that fall outside the six statutory provisions requiring or allowing the IRS to abate interest. Forty-four Tax Court cases have tested the government's interpretation of the section 6404 interest abatement rules since the 1986 Taxpayer Bill of Rights II. While Gutierrez thinks the court has generally been fair in its interpretation of the statute, many situations that merit interest abatement are outside the provisions of the statute. In the interest of fairness and equity, concludes Gutierrez, Congress needs to revisit and liberalize the interest abatement provisions of section 6404." @default.
- W2270797897 created "2016-06-24" @default.
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- W2270797897 date "2003-08-08" @default.
- W2270797897 modified "2023-09-23" @default.
- W2270797897 title "Interest Abatement: A Case for Liberalization of the Rules" @default.
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