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Section 6404(h)12 authorizes this Court to decide whether
respondent’s failure to abate such interest is an abuse of
discretion and, if so, then to order an abatement.
Respondent does not contend that any significant aspect of
the delay is attributable to petitioners. Sec. 6404(e)(1) (final
flush language). Accordingly, we are left to consider whether
12 Sec. 6404(h) provides, in pertinent part, as follows:
SEC. 6404. ABATEMENTS.
* * * * * * *
(h) Review of Denial of Request for Abatement of
Interest.--
(1) In general.--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.
(2) Special rules.--
(A) Date of mailing.--Rules similar to the
rules of section 6213 shall apply for purposes of
determining the date of the mailing referred to in
paragraph (1).
(B) Relief.--Rules similar to the rules of
section 6512(b) shall apply for purposes of this
subsection.
(C) Review.--An order of the Tax Court under
this subsection shall be reviewable in the same
manner as a decision of the Tax Court, but only
with respect to the matters determined in such
order.
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