James G. & Katherine Bourekis - Page 11

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          abatement of interest with respondent.  See Rev. Proc. 87-42,               
          1987-2 C.B. 589 (requests for abatement of an assessment of                 
          interest should be made on Form 843 (Claim for Refund and Request           
          for Abatement)).  In this regard, neither Revenue Agent Kenley's            
          June 1996 letter, the examination report that accompanied that              
          letter, nor the notice of deficiency that petitioners received in           
          this case indicates that respondent has given any consideration             
          to whether it would be appropriate to abate an assessment of                
          interest in this case.  Under the circumstances, we decline to              
          treat the notice of deficiency as a notice of final determination           
          not to abate interest under section 6404(g).                                
          Petitioners' argument that the notice of final determination                
          not to abate interest that respondent issued to T. John and                 
          Magdaline B. Tsalaky provides a basis for the Court to exercise             
          jurisdiction in this case is likewise misplaced.  At best,                  
          petitioners' argument is a request that we assume jurisdiction              
          under section 6404(g) based upon equitable considerations.                  
          However, as a court of limited jurisdiction, we may not apply               
          equitable principles to assume jurisdiction over a matter not               
          authorized by statute.  See Odend'hal v. Commissioner, 95 T.C.              
          617, 624 (1990), and cases cited therein.  Absent a notice of               
          final determination not to abate interest on the deficiency in              
          their own tax, petitioners' attempt to invoke the Court's                   
          jurisdiction under section 6404(g) must fail, and we so hold.               

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