Charles R. Godwin et al. - Page 28

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               Section 6404(h)(1), as amended (current section                        
          6404(h)(1)),6 provides:                                                     
               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.                              
          See also Woodral v. Commissioner, 112 T.C. 19, 22-23 (1999).                
               We lack jurisdiction over petitioners’ interest abatement              
          request.  The older version of section 6404(h)(1) (old section              
          6404(h)(1)),7 provided:                                                     
               If the Secretary extends for any period the time for                   
               filing income tax returns under section 6081 and the                   
               time for paying income tax with respect to such returns                
               under section 6161 for any taxpayer located in a                       
               Presidentially declared disaster area, the Secretary                   
               shall abate for such period the assessment of any                      
               interest prescribed under section 6601 on such income                  
          The old section 6404(h)(1) applied to disasters declared after              
          December 31, 1997, with respect to tax years beginning after                
          December 31, 1997.  See Internal Revenue Service Restructuring              

               6The Victims of Terrorism Tax Relief Act of 2001 (VTTRA),              
          Pub. L. 107-134, sec. 112(d)(1)(B), 115 Stat. 2435 (2002),                  
          amended sec. 6404 by deleting subsec. (h) and redesignating                 
          subsec. (i) as subsec. (h).                                                 
               7Sec. 6404(h) dealing with abatement of interest for                   
          Presidentially declared disasters was deleted by VTTRA sec.                 
          112(d)(1)(A), 115 Stat. 2434.  The interest abatement provision             
          is now included in sec. 7508A.                                              

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