T.C. Memo. 1998-363
UNITED STATES TAX COURT
DAI HO AND YOUNG H. CHO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3188-98. Filed October 7, 1998.
Ps filed a claim (Form 843) with R in May 1997 seeking
an abatement of interest for the taxable year 1992. Having
received no response from R, Ps filed a petition with the
Court in February 1998 seeking a review of the request for
abatement pursuant to sec. 6404(g), I.R.C. R filed a motion
to dismiss for lack of jurisdiction on the basis that no
notice of final determination had been issued under sec.
6404(g) which would form the basis for jurisdiction.
Held: There is nothing in sec. 6404(g) or the
legislative history of this provision (in contrast to sec.
6532(a)), which imposes a time limit within which the
Secretary must act or permits the filing of a petition with
this Court, where the Secretary fails to act. Held,
further, in the absence of a final determination denying
petitioners' request for abatement of interest, the Court
lacks jurisdiction to proceed under sec. 6404(g).
Mark Kotlarsky, for petitioners.
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