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contesting statutory interest, on the ground that the Court
should treat the notice of deficiency as respondent's notice of
final determination not to abate interest under section 6404(g).
We disagree.
A notice of deficiency under section 6213(a) and a notice of
final determination not to abate interest under section 6404(g)
share similarities in function and purpose. Specifically, like a
notice of deficiency, a notice of final determination not to
abate interest is a prerequisite to the Court's jurisdiction and
serves as a taxpayer's "ticket" to the Tax Court. In addition,
the mailing of both notices starts the running of separate
statutorily defined periods for filing a petition for review with
the Court.
It is well established that the Court lacks jurisdiction
over a petition that is filed with respect to a letter from the
Commissioner to the taxpayer that was not intended to constitute
a notice of deficiency. See Abrams v. Commissioner, 84 T.C.
1308, 1310 (1985), affd. 814 F.2d 1356 (9th Cir. 1987); Lerer v.
Commissioner, 52 T.C. 358, 362-366 (1969); Schoenfeld v.
Commissioner, T.C. Memo. 1993-303 n.2. In applying this
principle in the present case, it is evident that respondent did
not intend for the notice of deficiency to serve as a final
determination not to abate interest under section 6404(g).
Petitioners admit that they did not file a formal request for
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