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the Commissioner prior to the effective date of sec.
6404(g) I.R.C. See White v. Commissioner, 109 T.C. 96,
99 (1997). Held further: Because Ps' original request
for abatement of interest for 1990 was filed and denied
prior to the effective date of sec. 6404(g) I.R.C., Ps'
resubmission of their request for abatement of interest
on Jan. 16, 1998, does not provide a basis for Ps to
invoke the Court's jurisdiction pursuant to sec.
6404(g) I.R.C.
Robert and Linda Yuen, pro sese.
Laurel M. Robinson and Wendy Abkin, for respondent.
OPINION
COHEN, Chief Judge: This case was assigned to Chief Special
Trial Judge Peter J. Panuthos pursuant to section 7443A(b)(4) and
Rules 180, 181, and 183.1 The Court agrees with and adopts the
opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent's Motion to Dismiss for Lack of
Jurisdiction. Respondent contends that the Court lacks
jurisdiction under section 6404(g) to consider the petition filed
in this case. As explained in greater detail below, we shall
grant respondent's motion.
1 Section references are to the Internal Revenue Code, as
amended. Rule references are to the Tax Court Rules of Practice
and Procedure.
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