Robert and Marie Banat - Page 5

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               As provided by TBOR 2 section 302, our jurisdiction applies            
          to requests for abatement of interest after July 30, 1996.                  
          According to respondent, TBOR 2 section 302 precludes judicial              
          review of all requests for abatement of interest submitted to the           
          IRS prior to July 31, 1996.  With respect to requests made and              
          denied prior to July 31, 1996, we agree.  See White v.                      
          Commissioner, 109 T.C. ___ (Aug. 5, 1997).                                  
               We decline, however, to interpret the effective date                   
          provision to preclude jurisdiction with respect to requests for             
          abatement of interest pending with the IRS on July 31, 1996.                
          TBOR 2 is intended by the Congress "to provide for increased                
          protections of taxpayer rights in complying with the Internal               
          Revenue Code and in dealing with the Internal Revenue Service               
          (IRS) in its administration of the tax laws."  H. Rept. 104-506,            
          at 22 (1996).  It would be inconsistent with that intent to                 
          interpret the effective date language in a manner that would deny           
          judicial review to taxpayers whose requests are continuing,                 
          considered, and denied after the date of enactment.  In our view,           
          the denial of a request that is pending with the IRS after July             
          30, 1996, may be the subject of review under section 6404(g).               
               In this case, petitioner Robert Banat's requests for                   
          abatement of interest were pending on July 31, 1996, and denied             
          on November 8, 1996.  Respondent issued a "Notice of                        
          Disallowance" that constituted a final determination not to abate           
          interest pursuant to section 6404(e), and a timely petition was             

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