- 7 - for abatement of interest (but not penalties) if the taxpayer files a petition with the Court within 180 days after the date a final determination not to abate interest is mailed by the Secretary. Sec. 6404(h)(1); Banat v. Commissioner, 109 T.C. 92, 95 (1997). The Commissioner's final determination letter "is a prerequisite to the Court's jurisdiction and serves as a taxpayer's 'ticket' to the Tax Court." Bourekis v. Commissioner, 110 T.C. 20, 26 (1998); see Kraft v. Commissioner, T.C. Memo. 1997-476. Respondent argues that the Letter 853C issued to petitioners denying their request for penalty relief with respect to taxable year 1995 is not a final determination not to abate interest. No final determination was issued, respondent argues, because petitioners never filed a proper request for interest abatement; i.e., a Form 843, and because the reasons articulated in petitioners' June 14, 2002 letter do not form a basis under which respondent is authorized by section 6404(e) to abate interest. Petitioners contend that their letter of June 12, 2002, constituted a specific request that respondent abate both accrued interest and penalties for taxable years 1994 and 1995. Petitioners argue that respondent's failure to issue a final determination with respect to petitioner's request for interest abatement within a reasonable period of time after receipt ofPage: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: March 27, 2008