- 6 -
after July 30, 1996. In that case, we concluded that TBOR 2
section 302(b), which establishes the effective date of section
6404(g), does not preclude the consideration of requests for
abatement of interest pending on July 31, 1996. In reaching that
conclusion, we rejected the Commissioner's position that the
Court lacks jurisdiction to review the Commissioner's denial of
requests for abatement of interest that were filed with the IRS
prior to July 31, 1996, in situations where the requests are
continuing, considered, and denied after the date of enactment of
TBOR 2.
This case, unlike Banat v. Commissioner, supra, does not
involve a request for abatement of interest pending after
July 30, 1996; rather, petitioners' requests for abatement were
made and denied prior to July 31, 1996. Consistent with our
holding in Banat, we conclude that section 6404(g) is not
applicable to requests for abatement made and denied prior to the
date of the enactment of TBOR 2. Accordingly, we hold that we
lack jurisdiction to review the denial of petitioners' requests
for abatement.
In reaching this conclusion, we have considered petitioners'
arguments that their requests for abatement of interest are
"continuing and ongoing"; that the petition, itself, is a request
for abatement of interest; and that they may resubmit their
requests for abatement of interest in order to qualify as
"requests for abatement after the date of the enactment". These
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011