Robert and Marie Banat - Page 3

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               This is your NOTICE OF DISALLOWANCE as required by law.                
               We are disallowing your claim for abatement of                         
               interest, under Section 6404(e)(1) of the Internal                     
               Revenue Code, for the reason(s) stated below:                          
                    We did not find any errors or delays relating to                  
               the performance of a ministerial act.                                  
               If you disagree with our denial of your abatement of                   
               interest claim, and you meet the eligibility                           
               requirements described below, you may request review of                
               our denial in the Tax Court.  Your request for Tax                     
               Court review must be received by the Tax Court within                  
               180 days of the date of this disallowance notice.                      
               Petitioners filed their petition on February 5, 1997, which            
          date is 89 days after the mailing of the Notice of Disallowance.            
               On April 18, 1997, respondent filed a Motion to Dismiss for            
          Lack of Jurisdiction.  Therein respondent seeks dismissal as to             
          petitioner Robert Banat on the ground that his requests for                 
          abatement of interest were submitted prior to the effective date            
          of section 6404(g).  With respect to petitioner Marie Banat,                
          respondent seeks dismissal on the ground that she has not filed             
          requests for abatement of interest for the taxable years in issue           
          and no notice of final determination was mailed to her.                     
               This case presents an issue of first impression concerning             
          the effective date of section 6404(g), added by section 302(a) of           
          the Taxpayer Bill of Rights 2 (TBOR 2), Pub. L. 104-168, 110                
          Stat. 1452, 1457 (1996).  Section 6404(g) authorizes us to review           
          denials by the Commissioner of requests for abatement of interest           

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