Marvin L. White and Phyllis White - Page 4

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          1979 through 1984, including the amounts abated for the period               
          from March 24, 1993, to March 14, 1994.                                      
               On November 20, 1996, respondent moved to dismiss this case             
          on the ground that petitioners' requests for abatement of                    
          interest were submitted to the Internal Revenue Service (IRS)                
          prior to July 31, 1996, and, alternatively, on the ground that               
          the petition was not timely filed within the time prescribed by              
          section 6404(g).                                                             
                                      Discussion                                       
               The issue for decision is whether the Court has jurisdiction            
          to review the denial of petitioners' requests for abatement of               
          interest.  Resolution of the issue turns on the effective date of            
          section 6404(g), added by section 302(a) of the Taxpayer Bill of             
          Rights 2 (TBOR 2), Pub. L. 104-168, 110 Stat. 1452, 1457 (1996).             
          Section 6404(g) authorizes actions in this Court for review of               
          respondent's denial of a request for abatement of interest under             
          section 6404.  That section 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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