1997 U.S. Tax Ct. LEXIS 55">*55 An order of dismissal for lack of jurisdiction will be entered.
Ps submitted requests for abatement of interest to the IRS, which were denied prior to July 30, 1996, the date of enactment of
109 T.C. 96">*96 OPINION
COHEN,
Petitioners are husband and wife who resided in Wenatchee, Washington, at the time the petition was filed.
Following the conclusion of deficiency proceedings, on December 17, 1992, respondent made assessments of deficiencies and additions to tax for the taxable years 1979 through1997 U.S. Tax Ct. LEXIS 55">*57 1984. Petitioners paid $ 387,429.58, on April 8, 1993, which represented a payment of the assessments indicated as due on their 1979 through 1984 accounts as calculated by a revenue officer who was assigned for collection. It was subsequently determined that additional interest was due. Petitioners contacted an Intewrnal Revenue Service Problem 109 T.C. 96">*97 Resolution Office and, on February 25, 1994, that office sent a letter to petitioners that included a computation of interest to March 14, 1994. These computations omitted computations of interest accruing from April 8, 1993, to March 14, 1994.
On December 26, 1994, petitioners filed claims with the Fresno Service Center requesting abatement of interest for the taxable years 1979 through 1984. The Fresno Service Center sent a letter to petitioners denying abatement of the total amount of interest requested in petitioners' claims but in the letter stated that no interest would be charged for the period from March 24, 1993, to March 14, 1994. This letter also advised petitioners of their right to appeal the Service Center's determination to an Internal Revenue Service Appeals Office. Petitioners exercised their appeal rights.
On January 26, 1997 U.S. Tax Ct. LEXIS 55">*58 1996, a final determination letter was issued by the Appeals Office stating that petitioners' claims for abatement of interest for the taxable years 1979 through 1984 were disallowed except that interest was abated for the period from March 24, 1993, to March 14, 1994. Shortly thereafter, a computation of the amounts of unabated interest was made by a revenue officer on March 28, 1996, pursuant to petitioners' request.
On September 23, 1996, petitioners filed the petition commencing this case. Therein petitioners request that the Court abate the interest assessed for the taxable years 1980, 1981, and 1983. Attached to the petition is a copy of the revenue officer's letter dated March 28, 1996, including an interest computation. Other attachments include a second letter from a revenue officer dated May 16, 1996, and a letter from an Appeals officer dated November 30, 1995. All of the attachments concern the computation of interest and provide explanations of the amounts of interest previously assessed for the taxable years 1979 through 1984, including the amounts abated for the period from March 24, 1993, to March 14, 1994.
On November 20, 1996, respondent moved to dismiss this case1997 U.S. Tax Ct. LEXIS 55">*59 on the ground that petitioners' requests for abatement of interest were submitted to the Internal Revenue Service (IRS) prior to July 31, 1996, and, alternatively, on the ground that the petition was not timely filed within the time prescribed by
109 T.C. 96">*98
The issue for decision is whether the Court has jurisdiction to review the denial of petitioners' requests for abatement of interest. Resolution of the issue turns on the effective date of (g) Review of Denial of Request for Abatement of Interest.-- (1) In General.--The Tax Court shall have jurisdiction over any action brought by a taxpayer who meets the requirements referred to in
Respondent contends that we lack jurisdiction in this case because petitioners submitted their requests for abatement prior to July 31, 1996. According to respondent, the effective date provision of TBOR 2 section 302(b) provides that jurisdiction is only applicable to requests for abatement that are submitted after July 30, 1996. Alternatively, respondent contends that we lack jurisdiction on the ground that the petition was not timely filed within 180 days of the mailing of the final notice disallowing petitioners' claim for abatement of interest.
Petitioners' primary position is that their requests for abatement of interest are continuous and ongoing and that their petition, itself, is a further request for abatement. In addition, they contend that the petition was timely filed within 180 days from the mailing of the final determination by the Commissioner not to abate interest. Finally, petitioners1997 U.S. Tax Ct. LEXIS 55">*61 submit that they are entitled to make subsequent requests for abatement of interest "for the purposes of 109 T.C. 96">*99 qualifying as a request for abatement made after July 30, 1996."
In
This case, unlike
In reaching this conclusion, we have considered petitioners' arguments that their requests for abatement of interest are "continuing and ongoing"; that the petition, itself, is a request for abatement of interest; and that they may resubmit their requests for abatement of interest in order to qualify as "requests for abatement after the date of the enactment". These arguments are to no avail. As pointed out on numerous occasions, the jurisdiction of this Court is strictly limited by statute, and we may not enlarge upon that statutory jurisdiction.
Because petitioners' requests for abatement of interest were made and denied prior to the enactment of
To reflect the foregoing,
