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Discussion
This is a matter of first impression. The issue we must
decide is whether we have jurisdiction to decide an affirmative
defense under section 6015 pled in a section 6404 petition for
judicial review of respondent’s determination not to abate
interest. We first turn to this Court’s jurisdiction.
Referring to this Court, the Court of Appeals for the
Seventh Circuit recently noted “[the Tax Court], like all Federal
Courts, is a court of limited jurisdiction.” Flight Attendants
Against UAL Offset v. Commissioner, 165 F.3d 572, 578 (7th Cir.
1999). The Tax Court has specialized jurisdiction and may
exercise it only to the extent authorized by Congress. See
Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The question of
the Court’s jurisdiction is fundamental and must be addressed
when raised by a party. See id. at 530. The Court’s jurisdiction
to review respondent’s determination whether to abate interest is
now found in section 6404(i) (formerly designated as section
6404(g)). That section, so far as is relevant, provides:
(i) Review of Denial of Request for Abatement of
Interest. –-
(1) In general.--The Tax Court shall have
jurisdiction over any action brought by a taxpayer who
meets the requirements referred to in section
7430(c)(4)(A)(ii) to determine whether the 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 interest. [Emphasis added.]
Section 6404(i) clearly grants the Court jurisdiction to
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Last modified: May 25, 2011