RULE 261. PROCEEDING TO REDETERMINE INTEREST ON DEFICIENCY1
- (a) Commencement of Proceeding:
- (1) How Proceeding Is Commenced: A proceeding to redetermine interest
on a deficiency assessed under Code section 6215 or to redetermine
interest on an overpayment determined under
Code section 6512(b) shall be commenced by filing a motion
with the Court. The petitioner shall place on the motion the
same docket number as that of the action in which the Court
redetermined the deficiency or determined the overpayment.
- (2) When Proceeding May Be Commenced: Any proceeding under this
Rule must be commenced within one year after the date that the
Court's decision becomes final within the meaning of Code section
7481(a).
- (b) Content of Motion: A motion to redetermine interest filed
pursuant to this Rule shall contain:
- (1) All Motions: All motions to redetermine interest
shall contain the following:
- (A) The petitioner?s identification number (e.g., Social
Security number or employer identification number) and
current mailing address.
- (B) A statement setting forth the petitioner?s contentions
regarding the correct amount of interest, together
with a schedule detailing the computation of that
amount.
- (C) A statement whether the petitioner has discussed
the dispute over interest with the Commissioner, and if
so, the contentions made by the petitioner; and if not,
the reason or reasons why not.
- (2) Motions To Redetermine Interest on a Deficiency:
In addition to including the information described in paragraph
(b)(1) of this Rule, a motion to redetermine interest
on a deficiency shall also contain:
- (A) A statement that the petitioner has paid the entire
amount of the deficiency assessed under Code section
6215 plus interest claimed by the Commissioner in
respect of which the proceeding under this Rule has been
commenced.
- (B) A schedule setting forth?-
- (i) the amount of each payment made by the petitioner
in respect of the deficiency and interest described
in paragraph (b)(2)(A) of this Rule,
- (ii) the date of each such payment, and
- (iii) if applicable, the part of each such payment allocated
by the petitioner to tax and the part of each
such payment allocated by the petitioner to interest.
- (iv) A copy of the Court?s decision which redetermined
the deficiency, together with a copy of any notice
of assessment including any supporting schedules
or any collection notice that the petitioner may have
received from the Commissioner, in respect of which
the proceeding under this Rule has been commenced.
- (3) Motions To Redetermine Interest on an Overpayment:
In addition to including the information described
in paragraph (b)(1) of this Rule, a motion to redetermine
interest on an overpayment shall also contain:
- (A) A statement that the Court has determined under
Code section 6512(b) that the petitioner has made an
overpayment.
- (B) A schedule setting forth-?
- (i) the amount and date of each payment made by
the petitioner in respect of which the overpayment was
determined, and
- (ii) the amount and date of each credit, offset, or
refund received from the Commissioner in respect of
the overpayment and interest claimed by the petitioner.
- (C) A copy of the Court?s decision which determined
the overpayment, together with a copy of any notice of
credit or offset or other correspondence that the petitioner
may have received from the Commissioner, in respect
of which the proceeding under this Rule has been
commenced.
- (4) If the petitioner requests an evidentiary or other
hearing on the motion, then a statement of the reasons
why the motion cannot be disposed of by the Court without
a hearing. For the circumstances under which the Court
will direct a hearing, see paragraph (d) of this Rule.
- (c) Response by Commissioner:. Within 60 days after
service of a motion filed pursuant to this Rule, the Commissioner
shall file a written response. The response shall specifically address each of the contentions made by the petitioner
regarding the correct amount of interest and the petitioner?s
computation of that amount. The Commissioner shall
attach to the Commissioner?s response a schedule detailing
the computation of interest claimed to be owed to or due from
the Commissioner and, in the case of a motion to redetermine
interest on an overpayment, the amount and date of
each credit, offset, or refund made by the Commissioner and,
if applicable, the part of each such credit, offset, or refund allocated
by the Commissioner to the overpayment and the
part of each such credit, offset, or refund allocated by the
Commissioner to interest. If the Commissioner agrees with
the petitioner?s request for a hearing, or if the Commissioner
requests a hearing, then the response shall include a statement
of the Commissioner?s reasons why the motion cannot
be disposed of without a hearing. If the Commissioner opposes
the petitioner?s request for a hearing, then the response
shall include a statement of the reasons why no hearing
is required.
- (d) Disposition of Motion: A motion to redetermine interest
filed pursuant to this Rule will ordinarily be disposed of without
an evidentiary or other hearing unless it is clear from the motion
and the Commissioner's written response that there is a bona fide
factual dispute that cannot be resolved without an evidentiary
hearing.
- (e) Recognition of Counsel: Counsel recognized by the Court in
the action in which the Court redetermined the deficiency the
interest paid in respect of which the petitioner now seeks a
redetermination will be recognized in a proceeding commenced under
this Rule. Counsel not so recognized must file an entry of
appearance pursuant to Rule 24(a)(3) or
a substitution of counsel pursuant to Rule
24(d).
1 The amendments are effective as of August 5, 1997.
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