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enacted under the Tax Reform Act of 1986 (TRA 1986), Pub. L. 99-
514, sec. 1563(a), 100 Stat. 2762, and applies to interest
accruing with respect to deficiencies or payments for tax years
beginning after December 31, 1978. See TRA 1986 sec. 1563(b),
100 Stat. 2762.
Petitioners argue that Congress did not intend to deny
abatement of interest applications for taxable years prior to
1979. To the contrary, the statutory history of section 6404(e)
is clear that the Commissioner does not have the authority to
grant a request for abatement of interest under section 6404(e)
for tax years ending prior to 1979. This Court, as well as
several other courts, has held that section 6404(e) applies only
to taxable years beginning after December 31, 1978. See Magnone
v. United States, 902 F.2d 192 (2d Cir. 1990); Goettee v.
Commissioner, T.C. Memo. 1997-454; Mounts v. United States, 76
AFTR 2d 5608, 95-2 USTC par. 50399 (S.D. W.Va. 1995); McMullen v.
United States, 21 Cl. Ct. 248, 250 (1990). Respondent did not
have the authority to grant a request for abatement made pursuant
to section 6404(e) for the taxable year 1978, and, accordingly,
respondent did not abuse his discretion in denying the request
for abatement.
3(...continued)
July 30, 1996. Therefore, the amendment is inapplicable to the
instant case. See Woodral v. Commissioner, 112 T.C. 19, 25 n.8
(1999).
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