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Our jurisdiction to redetermine assessments of interest
pursuant to section 6601 is limited. Section 7481(c) provides
that if within 1 year after a decision becomes final, the
taxpayer files a petition to redetermine interest, the Tax Court
has overpayment jurisdiction with regard to the interest.17
Further, section 6404(i) provides the Tax Court with jurisdiction
to review the Commissioner’s refusal to abate interest under
section 6404.
In his request for an Appeals hearing, petitioner contended
that interest should not have accrued during his bankruptcy case.
Because we view petitioner’s request as a request for an
abatement of interest, we hold that we have jurisdiction to
review the Appeals officer’s determination with regard to the
interest that is the subject of respondent’s collection
activities.
Under preamendment section 6404(e),18 the Commissioner “may
abate the assessment of interest on any payment of tax to the
17 Sec. 7481(c)(2)(A)(ii), however, requires that the
taxpayer have “paid the entire amount of the deficiency plus
interest” for the Tax Court to have overpayment jurisdiction with
regard to the interest.
18 In 1996, sec. 6404(e) was amended under sec. 301 of the
Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1452, 1457
(1996), to permit the Secretary to abate interest with respect to
an “unreasonable” error or delay resulting from “managerial” and
ministerial acts. This amendment, however, applies to interest
accruing with respect to deficiencies or payments for tax years
beginning after July 30, 1996; therefore, the amendment is
inapplicable to the case at bar. See Woodral v. Commissioner,
112 T.C. 19, 25 n.8 (1999).
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