William F. Urbano and Flota L. Urbano - Page 12

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          in part a request under section 6404(e)(1) for an abatement of              
          interest.  Thus, given that we have jurisdiction to review a                
          taxpayer’s claim for any abatement of interest under section                
          6404, Woodral v. Commissioner, supra at 22-23, we hold that we              
          have jurisdiction in the instant case to review the determination           
          of Appeals as to petitioners’ underlying tax liability consisting           
          of the disputed interest, see Katz v. Commissioner, 115 T.C. 329,           
          340-341 (2000).  We note in this regard that petitioners have               
          never received a notice of deficiency for 1993, nor have they               
          otherwise had a previous opportunity to challenge the disputed              
               Respondent argues that petitioners may not in this                     
          proceeding challenge their underlying tax liability consisting of           
          the disputed interest.  According to respondent, petitioners                
          waived their right to challenge this liability when they signed             
          Form 4959-CG.  We disagree.  The Form 4549-CG petitioners signed            
          states that they were waiving their right to contest in this                
          Court the findings set forth in that form.  We read nothing in              
          the Form 4549-CG signed by petitioners that precludes them from             
          challenging in this proceeding respondent’s finding made after              
          the execution of Form 4549-CG that petitioners are liable for the           
          disputed interest of $39,558.63.  Although the $39,558.63 was               
          “interest as provided by law”, it was not among the findings set            

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