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herein. Petitioner John G. Goettee, Jr., appeared at the hearing
and offered argument in opposition to respondent's position.
Following the hearing, respondent filed a Motion to Dismiss
for Lack of Jurisdiction and a memorandum in support of the
motion. Petitioners filed an objection to respondent's motion to
dismiss, to which respondent filed a reply.
Discussion
As a preliminary matter, we must decide whether the Court
has jurisdiction over this matter. The Tax Court is a court of
limited jurisdiction, and we may exercise our jurisdiction only
to the extent authorized by Congress. Naftel v. Commissioner, 85
T.C. 527, 529 (1985).
Section 6404(g), codified under section 302(a) of the
Taxpayer Bill of Rights 2 (TBOR 2), Pub. L. 104-168, 110 Stat.
1452, 1457 (1996), provides the Tax Court with authority to
review the Commissioner's denial of a taxpayer's request for
abatement of interest. 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. * * *
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