- 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 of
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: March 27, 2008