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in the petition that “The only asset of the Estate of Edward J.
Kunze is the cause of action in this case; therefore, the estate
has net worth that does not exceed two million dollars.”
Notwithstanding respondent’s contention that petitioner has a net
worth of at least $2,479,987.81 on the decedent’s date of death,
and the fact that the parties entered an agreement specifying
that the decedent’s gross and taxable estate exceeded $4,000,000,
petitioner has offered no proof of its net worth as of the
decedent’s date of death. Accordingly, we conclude that
petitioner did not meet the requirements referred to in section
7430(c)(4)(A)(ii), and we do not have jurisdiction.
Petitioner’s arguments to the contrary are unavailing.
Petitioner first argues that section 7430(c)(4)(D) does not apply
in the case of actions for review of denials of requests for
abatement of interest. According to petitioner, the “statutory
scheme for abatement does not incorporate IRC section
7430(c)(4)(D)” and cannot be “logically [connected]” to it.
Petitioner’s position appears to be that since section
7430(c)(4)(D) appears in a section entitled “Awarding of costs
and certain fees” which itself incorporates provisions of another
section, 28 U.S.C. sec. 2412 (1994) (as in effect on Oct. 22,
1986), entitled “Costs and fees”, section 7430(c)(4)(D) has no
connection with, and is not incorporated by, the provisions
governing our review of abatements.
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