- 6 -
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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