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interest because no assessment has been made under section 6215.
We agree and hold that we lack jurisdiction to redetermine
petitioner’s interest.2
Generally, this Court does not have jurisdiction over issues
involving interest. Bax v. Commissioner, 13 F.3d 54, 56 (2d Cir.
1993), affg. an unpublished order of this Court; Standard Oil Co.
v. McMahon, 244 F.2d 11, 13 (2d Cir. 1957). However, Congress
has provided the Tax Court with jurisdiction to redetermine
interest in certain limited circumstances. Section 7481(c)
provides:
SEC. 7481(c). Jurisdiction Over Interest
Determinations.--
(1) In general.--Notwithstanding subsection
(a), if, within 1 year after the date the decision
of the Tax Court becomes final under subsection
(a) in a case to which this subsection applies,
the taxpayer files a motion in the Tax Court for a
redetermination of the amount of interest
involved, then the Tax Court may reopen the case
solely to determine whether the taxpayer has made
an overpayment of such interest or the Secretary
has made an underpayment of such interest and the
amount thereof.
(2) Cases to which this subsection applies.--
This subsection shall apply where--
(A)(i) an assessment has been made by
the Secretary under section 6215 which
includes interest as imposed by this title,
and
2Petitioner has not requested a hearing on the jurisdiction
issue which respondent raises in his notice of objection, and we
find that this matter is at this time ripe for decision.
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