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Section 302(b) of TBOR 2 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 contends that we lack jurisdiction in this case
because petitioners submitted their requests for abatement prior
to July 31, 1996. According to respondent, the effective date
provision of TBOR 2 section 302(b) provides that jurisdiction is
only applicable to requests for abatement that are submitted
after July 30, 1996. Alternatively, respondent contends that we
lack jurisdiction on the ground that the petition was not timely
filed within 180 days of the mailing of the final notice
disallowing petitioners' claim for abatement of interest.
Petitioners' primary position is that their requests for
abatement of interest are continuous and ongoing and that their
petition, itself, is a further request for abatement. In
addition, they contend that the petition was timely filed within
180 days from the mailing of the final determination by the
Commissioner not to abate interest. Finally, petitioners submit
that they are entitled to make subsequent requests for abatement
of interest "for the purposes of qualifying as a request for
abatement made after July 30, 1996."
In Banat v. Commissioner, 109 T.C. ___ (Aug. 5, 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
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