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In his motion to dismiss, respondent alleges that the
current balance due from petitioner totals $3,355.17. Respondent
claims $950.50 of this amount is the balance due on an addition
to tax for 1990 imposed under section 6651(a). In his response
to respondent’s motion, petitioner does not dispute respondent’s
allegation that $950.50 is attributable to an addition to tax.
Petitioner claims that he was advised that his only recourse in
this matter was to file a petition in the Tax Court, and he asks
the Court to allow him to address whether he is entitled to
abatement of any penalties and additions to tax.
The Tax Court may exercise jurisdiction only to the extent
authorized by Congress. Fernandez v. Commissioner, 114 T.C. 324,
328 (2000); Woodral v. Commissioner, 112 T.C. 19, 22 (1999).
Section 6404(h) provides this Court with jurisdiction “to
determine whether the Secretary’s failure to abate interest under
this section was an abuse of discretion”. We have previously
held that we do not have jurisdiction under section 6404 to
review the Commissioner’s failure to abate penalties and
additions to tax. Krugman v. Commissioner, 112 T.C. 230, 237
(1999); Woodral v. Commissioner, supra at 21 n.4; Hawksley v.
Commissioner, T.C. Memo. 2000-354 n.2; Gross v. Commissioner,
T.C. Memo. 2000-44. Accordingly, we shall grant respondent’s
motion, and the portion of the petition that seeks abatement of
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