John G. Goettee, Jr., and Marian Goettee - Page 6

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          was overly restrictive and inconsistent with Congress' intent "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).  Banat v. Commissioner, supra at 95.           
          But cf. White v. Commissioner, 109 T.C. 96 (1997) (the Court                
          lacks jurisdiction to review a request for abatement of interest            
          that was both filed and denied prior to July 31, 1996).                     
               Consistent with our holding in Banat v. Commissioner, supra,           
          we reject respondent's contention that we lack jurisdiction to              
          review the denial of petitioners' requests for abatement.  In               
          particular, there is no dispute that petitioners' requests for              
          abatement were pending on July 31, 1996.  Further, on November              
          13, 1996, respondent issued a notice of disallowance to                     
          petitioners that constitutes a final determination to partially             
          deny petitioners' requests for abatement pursuant to section                
          6404(e).  In light of petitioners' timely petition for review, we           
          hold that petitioners properly invoked the Court's jurisdiction             
          pursuant to section 6404(g).  See Rule 280(b)(2).                           
               We now turn to respondent's Motion for Partial Summary                 
          Judgment that petitioners are not entitled to abatement of                  
          interest for the taxable year 1978 on the ground that respondent            
          lacks authority to abate interest for that year.                            







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