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(2) is assessed after the expiration of the
period of limitations properly applicable thereto,
or
(3) is erroneously or illegally assessed.
In Woodral v. Commissioner, 112 T.C. at 22-23, we held that
we had jurisdiction under section 6404(g) to review the
Commissioner’s failure to abate interest under all subsections of
section 6404 and that section 6404(g) does not limit our
jurisdiction to review cases under section 6404(g) to those
asserting a right to abatement under section 6404(e).
Nevertheless, in Woodral, because the taxpayers did not cite any
authority or introduce any evidence to support their claim that
the assessments of interest were excessive, erroneous, or
illegal, we held that the Commissioner did not abuse his
discretion by failing to abate the assessments of interest under
section 6404(a). Id. at 24.
In H & H Trim & Upholstery Co. v. Commissioner, T.C. Memo.
2003-9, which we filed on January 9, 2003, we held that a
taxpayer was entitled to a partial abatement of interest related
to the taxpayer’s employment tax liability because the Service,
in response to the taxpayer’s request for a payoff figure, failed
to inform the taxpayer of additional interest and an addition to
tax that had accrued but had not yet been assessed. Citing
Woodral v. Commissioner, supra, we concluded that the reference
in section 6404(a) to “any tax” included employment taxes, and
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