Robert and Marie Banat - Page 4

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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                  
                         (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                 
          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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