James G. & Katherine Bourekis - Page 9

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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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