John F. Hinck and Pamela F. Hinck v. United States

LOURIE, Circuit Judge.

John and Pamela Hinck (collectively the “Hineks”) appeal from the judgment of the United States Court of Federal Claims dismissing their suit for lack of jurisdiction. Hinck v. United States, 64 Fed.Cl. 71 (Fed.Cl.2005). Because the court lacked subject matter jurisdiction over the Hineks’ interest abatement claim, we affirm.

BACKGROUND

Section 6404 of the Internal Revenue Code authorizes the Secretary of the Treasury to abate a tax or liability assessment in certain circumstances. 1 In 1986, Congress amended § 6404 by adding a new subsection (e)(1) that, for the first…