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underlying the lien and sought an abatement of interest under
section 6404(a)(1) and (e)(1). Appeals concluded that the
interest underlying the lien was calculated correctly. Appeals,
without giving any consideration to petitioners’ request for an
abatement of interest, also concluded that the interest as
calculated was due and, accordingly, that the lien was proper.
Appeals noted in the notice of determination that petitioners
agreed with the revenue agent’s adjustments to their 1993 income
as originally reported, that these adjustments (exclusive of the
NOL carrybacks) resulted in a $130,926 deficiency for 1993, and
that the revenue agent had improperly applied the NOL carrybacks
in his calculation of statutory interest for 1993. In connection
with the hearing, Appeals delivered to Bellavia a statement
detailing respondent’s computation of the disputed interest and a
copy of section 6601(d)(1), the relevant statutory provision.
Discussion
We start our analysis with a discussion of our jurisdiction
to decide this case. Whether we have jurisdiction over the
subject matter of a case is an issue that either party thereto,
or this or an appellate court sua sponte, may raise at any time.
The failure to question our jurisdiction is not a waiver of the
right to do so, for if we lack jurisdiction over an issue, we do
not have the power to decide it. Ins. Corp. of Ireland, Ltd. v.
Compagnie des Bauxites de Guinee, 456 U.S. 694, 702 (1982); David
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