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In this case, the record does not show that a formal request
for abatement of interest was made to respondent or that a notice
of final determination not to abate interest pursuant to section
6404(e) was mailed to petitioner. In a case seeking the review
of the failure to abate interest, jurisdiction in this Court
depends, in part, upon the issuance of a valid notice of final
determination not to abate interest. Sec. 6404(g)(1); Rule
280(b)(1). Because no notice of final determination denying a
request for abatement of interest has been issued to petitioner,
we hold that we lack jurisdiction to consider petitioner's claim
seeking abatement of interest.5 Banat v. Commissioner, supra at
95.
To reflect the foregoing,
Decision will be entered
under Rule 155.
5 Petitioner is still free to formally request an
abatement of interest from respondent pursuant to sec. 6404(e).
If his request is denied, he may then file a "Petition for Review
of Failure to Abate Interest under Code Section 6404" with this
Court. Rule 281.
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Last modified: May 25, 2011