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Thomas J. Kerrigan, for respondent.
OPINION
COHEN, Chief Judge: This case is before us on respondent's
Motion to Dismiss for Lack of Jurisdiction. The issue is whether
the Court has jurisdiction pursuant to section 6404(g) to
consider petitioners' claims seeking abatement of interest.
Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect at the time the petition was
filed, and all Rule references are to the Tax Court Rules of
Practice and Procedure. The resolution of this issue turns on
the effective date of section 6404(g).
Background
Petitioners are husband and wife who resided in Brooklyn,
New York, at the time the petition was filed.
On August 13, 1995, petitioner Robert Banat submitted
requests for abatement of interest to the Internal Revenue
Service (IRS) pursuant to section 6404(e) for the taxable years
1985 through 1987. The requests were submitted on Forms 843,
Claims for Refund and Request for Abatement, and were signed by
petitioner Robert Banat only. All requests were disallowed by
the IRS Associate Chief, New York City Appeals Office, by
issuance of a Notice of Disallowance (Notice) dated November 8,
1996. The Notice is addressed to petitioner Robert Banat only
and states as follows:
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