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jurisdiction over this case pursuant to section 6213 or
6330(d)(1).6
Section 6404 authorizes the abatement of interest,
penalties, or additions to tax in limited circumstances. Section
6404(e) authorizes the Commissioner to abate interest assessments
for taxable years beginning after December 31, 1978, that are
attributable to errors or delays by the Internal Revenue Service
(Service). Section 6404(f) authorizes the Commissioner to abate
penalties or additions to tax that are attributable to erroneous
written advice by the Service. Section 301.6404-1(c), Proced. &
Admin. Regs., provides that taxpayers shall make a request for
abatement on Form 843, Claim for Refund and Request for
Abatement.
Section 6404(h), originally enacted by the Taxpayer Bill of
Rights 2, Pub. L. 104-168, sec. 302, 110 Stat. 1457 (1996), and
codified as section 6404(g), gives the Tax Court jurisdiction to
review the Commissioner's denial of certain taxpayers'7 requests
6 In the absence of jurisdiction under sec. 6213 or
6330(d)(1), it follows that the Court has no authority to act on
petitioners' motion to restrain assessment or collection, as
petitioners have identified no other exception to sec. 7421(a)'s
broad prohibition against suits to restrain assessment or
collection. Accordingly, petitioners' motion to restrain
assessment or collection will be denied.
7 To be eligible, taxpayers must meet the requirements
referred to in sec. 7430(c)(4)(A)(ii). Sec. 6404(h)(1).
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Last modified: March 27, 2008