- 6 -
Accordingly, we hold that respondent is not bound by the
determinations made in the report, except to the extent that
respondent's counsel conceded in her trial memorandum the
additional allowance for gambling losses in the amount of $126.
The second issue for decision is whether this Court has
jurisdiction to consider petitioner's claim seeking abatement of
interest.
Section 6404(g), as enacted by the Taxpayer Bill of Rights 2
(TBOR 2), Pub. L. 104-168, sec. 302(a), 110 Stat. 1452, 1457
(1996), authorizes us to review denials by the Commissioner of
requests for abatement of interest under section 6404. White v.
Commissioner, 109 T.C. 96 (1997); Banat v. Commissioner, 109 T.C.
92 (1997); Goettee v. Commissioner, T.C. Memo. 1997-454. Section
6404(g) provides, in pertinent part, as follows:
(g) Review of Denial of Request for Abatement of
Interest.--
(1) In General.--The Tax Court shall have
jurisdiction over any action brought by a taxpayer
who meets the requirements referred to in section
7430(c)(4)(A)(ii) to determine whether the
Secretary's failure to abate interest under this
section was an abuse of discretion, and may order
an abatement, if such action is brought within 180
days after the date of the mailing of the
Secretary's final determination not to abate such
interest.
TBOR 2 section 302(b), 110 Stat. 1458, provides that section
6404(g) applies “to requests for abatement after the date of the
enactment of this Act." TBOR 2 was enacted on July 30, 1996.
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