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Section 302(b) of TBOR 2, 110 Stat. 1458, 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 maintains that we lack jurisdiction to review the
denial of petitioners' requests for abatement of interest on the
ground that petitioners' original requests for abatement of
interest were filed prior to July 31, 1996. Respondent further
contends that, despite the Appeals officer's advice to the
contrary, petitioners may not refile their requests for abatement
after July 30, 1996, for the purpose of invoking the Court's
jurisdiction.
In Banat v. Commissioner, 109 T.C. 92 (1997), we considered
the question of the Court's jurisdiction to review the
Commissioner's denial of a request for abatement of interest
where the request was filed prior to July 31, 1996, but denied by
the Commissioner after July 30, 1996. The Commissioner took the
position that the Court lacked jurisdiction to review the denial
of the request for abatement in question because the request had
been filed prior to July 31, 1996. In rejecting the
Commissioner's position, we concluded that section 302(b) of TBOR
2, which establishes the effective date of section 6404(g),
allows the Court to exercise its jurisdiction with respect to
requests for abatement of interest pending on July 31, 1996. We
concluded that the Commissioner's interpretation of the provision
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Last modified: May 25, 2011