- 9 -
section 6404(g). Bourekis v. Commissioner, supra at 26. Because
the Commissioner did not intend for the notice of deficiency
issued to the taxpayers in Bourekis to be considered a final
determination letter under section 6404(g), we granted
respondent's motion to dismiss for lack of jurisdiction and to
strike.
Consistent with Bourekis v. Commissioner, supra, we are
obliged to dismiss this case for lack of jurisdiction on the
ground that respondent has not issued a final determination
letter to petitioners within the meaning of section 6404(g).
Nevertheless, petitioners' contention that respondent should be
obliged to act within a reasonable amount of time with respect to
a request for abatement of interest merits further discussion.
Although we stand by the basic proposition set forth in
Bourekis v. Commissioner, supra, that a notice of deficiency
under section 6213(a) and a final determination letter under
section 6404(g) share many important characteristics, there is an
important distinction between the two notices. In particular,
under the scheme of sections 6201(e) and 6211-6213, and in the
absence of a waiver by the taxpayer pursuant to section 6213(d),
the Secretary generally must issue a notice of deficiency prior
to the assessment of a deficiency of income, estate, gift, and
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011