William F. Urbano and Flota L. Urbano - Page 10

                                       - 10 -                                         
          tax respondent determined for 1993.  Petitioners dispute only               
          respondent’s assessment of the statutory interest related to the            
          tax.  Respondent computed that interest under section 6601.                 
               We generally lack jurisdiction over issues concerning                  
          interest computed under section 6601.  Med James, Inc. v.                   
          Commissioner, 121 T.C. 147, 151 (2003).  We have jurisdiction to            
          redetermine such interest primarily in two types of situations.             
          First, section 7481(c) authorizes the Court to redetermine an               
          overpayment of interest if a taxpayer timely petitions the Court            
          to do so.  Id. at 151-153.  Second, section 6404(h) authorizes              
          the Court to review for an abuse of discretion the Commissioner’s           
          refusal to abate interest under section 6404.  Woodral v.                   
          Commissioner, 112 T.C. 19, 22-23 (1999).  As relevant herein,               
          section 6404(e)(1) gives the Commissioner the discretion to abate           
          the assessment of interest on:  (1) Any deficiency attributable             
          to any error or delay by an officer or employee of the Internal             
          Revenue Service in performing a ministerial act, or (2) any                 
          payment of any tax described in section 6212(a) to the extent               
          that any error or delay in payment is attributable to the                   
          officer’s or employee’s being erroneous or dilatory in performing           
          a ministerial act.4  In addition, section 6404(a)(1) gives the              

               4 Sec. 6404(e) was amended by sec. 301(a)(1) and (2) of the            
          Taxpayer Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1457                  
          (1996), to permit the Commissioner to abate interest with respect           
          to an unreasonable error or delay resulting from managerial or              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  Next

Last modified: May 25, 2011