Robert and Linda Yuen - Page 8

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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                 
          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,              
               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                      
                         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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