- 10 -
treated as a notice of final determination not to abate interest
under section 6404(h).
Moreover, even if respondent's Letter 853C were treated as a
notice of final determination, the prerequisites to our
jurisdiction would not be satisfied, since petitioners did not
file their petition with this Court within 180 days after the
date of mailing of respondent's letter. See sec. 6404(h)(1);
Rule 280(b)(2); Banat v. Commissioner, supra at 95. The petition
was filed on July 20, 2006, nearly a year beyond the 180-day
period after the Letter 853C that was dated March 31, 2005. See
Gati v. Commissioner, 113 T.C. 132 (1999).
Accordingly, we shall grant respondent's motion to dismiss
for lack of jurisdiction.9
To reflect the foregoing,
An appropriate order of
dismissal for lack of jurisdiction
will be entered.
9 As respondent has not, insofar as the record discloses,
issued any notice of final determination not to abate interest
with respect to petitioners' 1994 and 1995 taxable years, nothing
precludes petitioners from filing a Form 843 to request abatement
of interest for those years. We express no view, however, on
whether petitioners have shown that they satisfy the requirements
of sec. 6404.
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Last modified: March 27, 2008