Kenneth J. Sigel - Page 6




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          Commissioner, T.C. Memo. 1998-363 (declining to treat                       
          respondent's 6-month delay responding to a formal request for               
          abatement of interest as final determination not to abate                   
          interest).                                                                  
               In order for respondent to make a final determination                  
          regarding a request for abatement of interest, section                      
          301.6404-1, Proced. & Admin. Regs., directs that taxpayers first            
          file with respondent's appropriate office a formal request for              
          abatement, Form 843.  See also Bourekis v. Commissioner, supra              
          at 26.                                                                      
               As of November 30, 2000, petitioner had not filed a Form               
          843, and respondent had not made a final determination with                 
          regard to petitioner's request for abatement of the $5 of                   
          interest.  Accordingly, we lack jurisdiction thereof.                       
               While we empathize with petitioner's situation in light of             
          the unclear letters petitioner received from respondent,1 we                
          simply do not have jurisdiction to grant petitioner relief from             
          either the addition to tax or the related interest.                         








          1   In respondent's September 20, 1999, December 9, 1999, and               
          January 25, 2000, letters to petitioner, respondent did not                 
          inform petitioner that before respondent could make a final                 
          determination with regard to the abatement of the $5 of interest            
          petitioner must submit a Form 843, Claim for Refund and Request             
          for Abatement of Interest.                                                  





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