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of the enactment of this Act." TBOR 2 was enacted on July 30,
1996.
The legislative history underlying section 6404(g), which is
contained in H. Rept. 104-506, at 28 (1996), 1996-3 C.B. 49, 76,
states:
Present law
Federal courts generally do not have the
jurisdiction to review the IRS's failure to abate
interest.
Reasons for change
The Committee believes that it is appropriate for
the Tax Court to have jurisdiction to review IRS's
failure to abate interest with respect to certain
taxpayers.
Explanation of provision
The bill grants the Tax Court jurisdiction to
determine whether the IRS's failure to abate interest
for an eligible taxpayer was an abuse of discretion.
The Tax Court may order an abatement of interest. The
action must be brought within 180 days after the date
of mailing of the Secretary's final determination not
to abate interest. An eligible taxpayer must meet the
net worth and size requirements imposed with respect to
awards of attorney's fees. No inference is intended as
to whether under present law any court has jurisdiction
to review IRS's failure to abate interest.
Effective date
The provision applies to requests for abatement
after the date of enactment.
Respondent maintains that we lack jurisdiction under section
6404(g) to consider the petition filed in this case on the ground
that respondent has not issued a final determination letter to
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