Marvin L. White and Phyllis White - Page 5

                                        - 5 -                                          
          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               




Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011