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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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