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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
tax.
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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