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under section 6404. Section 6404(g) provides, in pertinent part,
as follows:
(g) Review of Denial of Request for Abatement of
Interest.--
(1) In General.--The Tax Court shall have
jurisdiction over any action brought by a taxpayer
who meets the requirements referred to in section
7430(c)(4)(A)(ii) to determine whether the
Secretary's failure to abate interest under this
section was an abuse of discretion, and may order
an abatement, if such action is brought within 180
days after the date of the mailing of the
Secretary's final determination not to abate such
interest.
TBOR 2 section 302(b) provides that section 6404(g) applies “to
requests for abatement after the date of the enactment of this
Act." TBOR 2 was enacted on July 30, 1996.
Respondent's position in this case is that we lack
jurisdiction to review the denial of petitioner Robert Banat's
requests for abatement of interest because the requests were
submitted prior to July 31, 1996. Petitioners object on the
basis that they were issued a notice of final determination that
specifically authorizes the filing of a petition with this Court.
This Court is a court of limited jurisdiction and may
exercise jurisdiction only to the extent expressly provided by
statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). As
such, we must decide whether TBOR 2 section 302 confers
jurisdiction to review the denial of the requests for abatement
of interest in this case.
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Last modified: May 25, 2011