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Discussion
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. See Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
Section 6404(g), enacted by section 302(a) of the Taxpayer
Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1452, 1457 (1996),
prescribes the Court's jurisdiction to review the Commissioner's
failure to grant a taxpayer's request for abatement of interest.
Section 6404(g) provides in pertinent part:
SEC. 6404(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.
(2) Special rules.--
(A) Date of mailing. Rules similar to
the rules of section 6213 shall apply for
purposes of determining the date of the mailing
referred to in paragraph (1).
Consistent with section 6404(g)(1), the Court's jurisdiction is
dependent upon a valid final determination letter and a timely
filed petition for review. See Rule 280(b); White v.
Commissioner, 109 T.C. 96, 98 (1997); Banat v. Commissioner, 109
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Last modified: May 25, 2011