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This Court's jurisdiction does not extend to statutory
interest imposed under section 6601. Thomas v. Commissioner,
T.C. Memo. 1994-291. There is ample authority in support of the
position that interest abatement under section 6404(e)(1) is a
discretionary form of relief within the sole province of
respondent and beyond the scope of judicial review. Bax v.
Commissioner, 13 F.3d 54, 58 (2d Cir. 1993), affg. an Order of
this Court; see also Asciutto v. Commissioner, 26 F.3d 108 (9th
Cir. 1994), affg. T.C. Memo 1992-564; Thomas v. Commissioner,
supra. Accordingly, we are without jurisdiction to abate
statutory interest. 508 Clinton St. Corp. v. Commissioner, 89
T.C. 352, 353 (1987); Boyer v. Commissioner, T.C. Memo 1994-267.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011