- 16 -
2003-346; Crisan v. Commissioner, T.C. Memo. 2003-318; Willis v.
Commissioner, T.C. Memo. 2003-302. Accordingly, collection by
levy of petitioners' unpaid 1995 tax liability reflected in the
Notice of Determination may proceed.
B. Abatement of Interest
If, as part of a section 6330 hearing, a taxpayer makes a
request for abatement of interest, the Court has jurisdiction
over the request for abatement of interest that is the subject of
the Commissioner's collection activities. Katz v. Commissioner,
115 T.C. at 340-341.
This Court may order an abatement of interest only if there
is an abuse of discretion by the Commissioner in failing to abate
interest. See sec. 6404(i) (formerly sec. 6404(g)). In order to
demonstrate an abuse of discretion, a taxpayer must prove that
the Commissioner exercised his discretion arbitrarily,
capriciously, or without sound basis in fact or law. See Rule
142(a); Lee v. Commissioner, 113 T.C. 145, 149 (1999); Woodral v.
Commissioner, 112 T.C. at 23.
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