Hinterleitner

MEMORANDUM ***

John and Kim Hinterleitner appeal the tax court’s decision under Tax Court Rule 155 assessing the amount of interest to be abated. We have jurisdiction under 26 U.S.C. § 7482 and affirm.

A tax court’s computation under Rule 155 is reviewed for an abuse of discretion. Erhard v. Comm’r, 46 F.3d 1470, 1479 (9th Cir.1995). The tax court’s conclusions of law are reviewed de novo and its findings of fact for clear error. Emert v. Comm’r, 249 F.3d 1130, 1131 (9th Cir.2001).

Rule 155 provides a mechanism for the court to withhold entry of its decision for the purpose of permitting the parties to submit mathematical computations that are consistent with the court’s opinion in order to determine the amount of deficiency, liability, or overpayment. See Tax Ct. R. 155(a), (b). Rule 155 proceedings are limited to consideration of the correct computation of the deficiency, liability, or overpayment resulting from the findings and conclusions made by the tax court. Tax Ct. R. 155(c).

The Hinterleitners argue that the tax court failed to adequately explain the reasoning behind its Rule 155 computation of the interest due for the 1995, 1996, and 1997 taxable years. Rule 155…