- 4 -
interest under section 6404(e)(1) for the tax year 1978.
Respondent noted that section 6404(e)(1) “authorizes interest
abatement only for tax years beginning after 1978”.
Petitioners filed a timely petition and amended petition for
review of respondent’s denial of their request for abatement of
interest. In their amended petition, petitioners allege that
respondent should have abated interest because of respondent’s 7-
year delay in providing petitioners with a notice of assessment
or statement of tax for 1978.
Respondent filed the instant motion,2 asserting that the
abatement of interest for tax year 1978 was properly denied on
the ground that respondent lacks the authority to abate interest
for the tax year 1978.
Petitioners filed an opposition to respondent’s motion.
Petitioners contend that this Court has absolute authority to
consider any refusal of abatement of interest under section
6404(e). Further, petitioners argue that Congress did not intend
to deny a taxpayer the opportunity for an abatement of interest
for taxable years ending before January 1, 1979.
Discussion
Rule 40 provides that a party may file a motion to dismiss
for failure to state a claim upon which relief can be granted.
2 The Court granted leave to file respondent’s Motion to
Dismiss for Failure to State a Claim.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011