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respondent does not provide notice to the taxpayer identifying
the particular amount due and the basis for the liability within
a specified 18-month period. The applicable 18-month period
commences on the later of the due date of the return or the date
the return was filed (without regard to extensions). Sec.
6404(g)(1)(A). The temporary suspension of interest runs from
the day after the close of the 18-month period to the date which
is 21 days following respondent’s issuance of the explanatory
notice. Sec. 6404(g)(3).
Respondent argues that jurisdiction to consider petitioner’s
interest claim is not available here pursuant to section 6404(b),
which generally proscribes judicial review of claims for
abatement of an assessment of interest on income, estate or gift
tax. See Rev. Proc. 2005-38, 2005-28 I.R.B. 81.
It is respondent’s further contention that jurisdiction over
petitioner’s claim concerning suspension of interest under
section 6404(g) does not fall within the narrowly circumscribed
exception to section 6404(b) provided in section 6404(h).
Section 6404(h) authorizes jurisdiction over actions timely
brought by a taxpayer (who meets the requirements of section
7430(c)(4)(A)(ii)) challenging a final determination of
respondent concerning a claim for abatement of interest.
Respondent’s delegated scope of administrative review to consider
interest abatement claims under section 6404(e) is confined to
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