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The record before the Court establishes that petitioner
raised the interest abatement issue at his CDP Hearing. With
regard to 1997, the carryback year, petitioner argued that the
interest accrued prior to the carryback on the amount of the
carryback should be eliminated. A taxpayer, however, is liable
for interest on a deficiency until the deficiency is paid or
otherwise abated. Section 6601(d)(1) provides that a reduction
in tax by reason of a carryback of an NOL does not affect the
computation of statutory interest due for the period ending with
the filing date for the taxable year in which the NOL arose. See
also Manning v. Seely Tube & Box Co., 338 U.S. 561, 570 (1950);
Med James, Inc. v. Commissioner, 121 T.C. 147, 153 n.9 (2003);
Intel Corp. & Consol. Subs. v. Commissioner, 111 T.C. 90, 95
(1998).
The Court considers petitioner’s request for abatement of
the interest for 1997, 1998, and 2000, to be a request for
abatement of interest under section 6404, and the Court has
jurisdiction under section 6404(i) to consider that request. See
Washington v. Commissioner, 120 T.C. 114, 123 n.12 (2003); Katz
v. Commissioner, supra at 342-343.
The Court concludes that petitioner has failed to prove that
respondent abused his discretion in failing to abate interest.
Petitioner failed to establish any unreasonable error or delay
attributable to respondent in performing a ministerial or
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