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requirements of section 7430(c)(4)(A)(ii).1 The issue for
decision is whether section 7430(c)(4)(D) applies in determining
the net worth requirements for an estate seeking review under
section 6404(i) of a failure to abate interest.
After respondent issued a final determination denying
petitioner’s request to abate interest, a timely petition for
review under section 6404 was filed with this Court. Respondent
thereafter filed a motion to dismiss for lack of jurisdiction,
with exhibits, to which petitioner filed an objection, with
exhibits. The Court held a hearing on the motion, received an
additional exhibit, and granted leave for the parties to file
briefs supporting their positions. We decide the motion based on
the hearing record, respondent’s motion, petitioner’s objection,
the exhibits, and the briefs.
Background
Edward J. Kunze (decedent) died on December 18, 1992. Carol
Ann Hause is the independent executor for the estate of decedent
(estate). The executor resided in East Lansing, Michigan, at the
time the petition was filed. Decedent was domiciled in Cook
County, Illinois, on the date of death, and his estate was
probated in Cook County, Illinois. The value of the gross estate
as of December 18, 1992 (decedent’s date of death), as agreed to
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code.
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