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forth in section 6404(d) and (e). Section 6404(d) authorizes the
Commissioner to abate an assessment of interest where the
underlying underpayment is attributable in whole or in part to a
mathematical error if the return was prepared by an officer or
employee of the Internal Revenue Service acting in his official
capacity to provide assistance to taxpayers in the preparation of
income tax returns. Further, section 6404(e) authorizes the
Commissioner to abate an assessment of interest that is computed
based upon any deficiency or payment of tax that is attributable
in whole or in part to any unreasonable error or delay by an
officer or employee of the Internal Revenue Service in performing
a ministerial or managerial act.
Section 6404(g), recently codified under section 302(a) of
the Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1452,
1457 (1996), 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.
Petitioners oppose the portion of respondent's motion
seeking to dismiss and to strike the allegations in the petition
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