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addition to tax under section 6651(a).1 Respondent contends that
this Court lacks jurisdiction to consider petitioner’s claim to
abate an addition to tax. Respondent is not seeking dismissal of
the request for review of the failure to abate interest.
On June 22, 2000, respondent issued a notice of final
determination partially allowing petitioner’s request to abate
interest on his 1990 Federal income tax liability. Petitioner
filed a petition to this Court under section 6404(i)2 and Rules
280-284. In the petition, petitioner alleged that the amount in
dispute for 1990 was $4,656.86.3 Petitioner identified this
amount as “Interest Billed (+ Any Accrued Interest)”. Petitioner
disagreed with the amount of the partial allowance and stated
that he believes he is entitled to an abatement of the full
amount because he has paid all his taxes, including additions to
tax.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code currently in effect, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
2Sec. 6404(i) was redesignated sec. 6404(h) by the Victims
of Terrorism Tax Relief Act of 2001, Pub. L. 107-134, sec.
112(d)(1)(B), 115 Stat. 2427, 2434-2435.
3In his answer to the petition, respondent alleged that the
$4,656.86 amount shown on the petition refers to interest and
penalties accrued but unpaid on petitioner’s 1990 Federal income
tax liability as of Sept. 4, 2000. Respondent alleged that
$3,706.36 of this amount was attributable to interest, and the
remaining $950.50 was attributable to a “failure to pay penalty”.
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Last modified: May 25, 2011