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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.
Discussion
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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