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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
interest.
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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