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Petitioner also argues that its interpretation of the
statute is consistent with an interpretation expressed by
respondent in a final determination letter sent to petitioner in
which its claim for abatement of interest was disallowed. The
letter states:
The eligibility requirements [for Tax Court review] are:
For individual and estate taxpayers - your net worth
must not exceed $2 million as of the filing date of your
petition for review. * * *
While respondent’s letter is in error regarding the
jurisdictional requirements for an estate, any such error does
not operate to confer jurisdiction on this Court. See Yuen v.
Commissioner, 112 T.C. 123, 130 (1999); Romann v. Commissioner,
111 T.C. 273, 280-281 (1998). The subject matter jurisdiction of
this Court is prescribed by statute and cannot be enlarged by the
actions of the parties. See Freedman v. Commissioner, 71 T.C.
is not clear which net worth requirement is to apply to other
potential litigants. * * * Clarifying these rules will provide
certainty for potential claimants and will decrease needless
litigation over procedural issues.”).
Moreover, if petitioner were correct that there is no
logical connection between the 28 U.S.C. sec. 2412(d)(2)(B) net
worth requirements as used in connection with the award of costs
and fees and as used with respect to review of interest
abatements, then it would follow that Estate of Hubberd v.
Commissioner, supra, which construed the net worth requirements
applicable to estates in cases involving awards of litigation
costs, could have no application in the interest abatement area.
Nevertheless, petitioner cites Estate of Hubberd in support of
its position herein.
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