Banat v. Commissioner
United States Tax Court
H submitted requests for abatement of interest to the Internal Revenue Service prior to July 30, 1996, the date of enactment of sec. 6404(g), I.R.C. After July 30, 1996, R sent to H a notice of final disallowance of abatement of interest pursuant to sec. 6404(g). H and W filed a petition for review of the failure to abate interest.
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H submitted requests for abatement of interest to the Internal Revenue Service prior to July 30, 1996, the date of enactment of sec. 6404(g), I.R.C. After July 30, 1996, R sent to H a notice of final disallowance of abatement of interest pursuant to sec. 6404(g). H and W filed a petition for review of the failure to abate interest. R filed a motion to dismiss for lack of jurisdiction as to H on the ground that the request for abatement of interest was submitted prior to the effective date of sec. 6404(g) and as to W on the ground that no notice of final disallowance of abatement of interest…
1Opinion of the Court
OPINION
Cohen, Chief Judge:
This case is before us on respondent’s motion to dismiss for lack of jurisdiction. The issue is whether the Court has jurisdiction pursuant to section 6404(g) to consider petitioners’ claims seeking abatement of interest. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at the time the petition was filed, and all Rule references are to the Tax Court Rules of Practice and Procedure. The resolution of this issue turns on the effective date of section 6404(g).
Background
Petitioners are husband and wife who resided in Brooklyn,…
2Cases cited2 opinions
- Breman v. CommissionerUnited States Tax Court · 1976
- White v. CommissionerUnited States Tax Court · 1997
3Cited by19 opinions
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- Bourekis v. Comm'rUnited States Tax Court · 1998
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- Krugman v. CommissionerUnited States Tax Court · 1999
- Yuen v. CommissionerUnited States Tax Court · 1999
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