-19- those instances where respondent has made an interest assessment and such assessment is attributable in whole or in part to “any unreasonable error or delay” by respondent in performing a “ministerial or managerial act”. Sec. 6404(e). Therefore, according to respondent, because the limited exception to section 6404(b) set forth in section 6404(h) is predicated on the issuance of a final determination concerning an interest abatement claim, interest suspension claims under section 6404(g) do not qualify because they are nondiscretionary. See Rev. Proc. 2005-38, supra. The applicability of section 6404(b) to petitioner’s interest suspension claim under section 6404(g) is not plainly demonstrated by the statutory construction, since the jurisdictional ban expressly governs abatement claims regarding assessments of tax, and an assessment has yet to occur in this case. However, irrespective of any perceived ambiguity inherent in section 6404(b), it is a long-standing principle that this Court generally lacks jurisdiction over issues involving interest. Melin v. Commissioner, 54 F.3d 432, 434 (7th Cir. 1995); Bourekis v. Commissioner, 110 T.C. 20, 24-25 (1998); 508 Clinton St. Corp. v. Commissioner, 89 T.C. 352, 354 (1987). Petitioners’ arguments comprise the bare assertion to their entitlement to a suspension of interest under section 6404(g); petitioners adduce no authority to override the well-establishedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011