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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.
In sum, the Court is vested with jurisdiction to review the
Commissioner's denial of a taxpayer's request for abatement of
interest if the taxpayer files a petition with the Court within
180 days after the date that the Commissioner mails to the
taxpayer a valid final determination not to abate interest. See
sec. 6404(g)(1); Rule 280(b)(1); Banat v. Commissioner, 109 T.C.
92, 95 (1997).
Section 302(b) of TBOR 2, 110 Stat. 1458, provides that
section 6404(g) applies "to requests for abatement after the date
of the enactment of this Act." TBOR 2 was enacted on July 30,
1996.
The legislative history underlying section 6404(g) is
contained in H. Rept. 104-506, at 28 (1996), 1996-3 C.B. 49, 76,
which states:
Present law
Federal courts generally do not have the
jurisdiction to review the IRS's failure to abate
interest.
Reasons for change
The Committee believes that it is appropriate for
the Tax Court to have jurisdiction to review IRS's
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Last modified: May 25, 2011