Robert L. Stewart - Page 3




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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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