Theodore Edward Hagadone - Page 7

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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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