Dai Ho and Young H. Cho - Page 1

                                 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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