RULE 281. COMMENCEMENT OF ACTION FOR REVIEW OF FAILURE TO ABATE INTEREST
- (a) Commencement of Action: An action for review of the
Commissioner's failure to abate interest under Code section 6404
shall be commenced by filing a petition with the Court. See Rule 20, relating to commencement of case; Rule 22, relating to the place and manner
of filing the petition; and Rule 32,
regarding the form of pleadings.
- (b) Contents of Petition: A petition filed pursuant to this
Rule shall be entitled "Petition for Review of Failure to Abate
Interest under Code Section 6404" and shall contain the
following:
- (1) In the case of a petitioner other than a corporation, the
petitioner's name and legal residence; in the case of a corporate
petitioner, the petitioner's name and principal place of business
or principal office or agency; and, in all other cases, the
petitioner's mailing address and identification number (e.g.,
Social Security number or employer identification number). The
mailing address, legal residence, and principal place of business,
or principal office or agency, shall be stated as of the date that
the petition is filed.
- (2) The date of the notice of final determination not to abate
interest and the City and State of the Office of the Internal
Revenue Service which issued the notice.
- (3) The year or years or other periods to which the failure to
abate interest relates.
- (4) Clear and concise lettered statements of the facts on which
the petitioner relies to establish that the Commissioner's final
determination not to abate interest was an abuse of discretion.
- (5) A statement that the petitioner meets the requirements of
Code Section 7430(c)(4)(A)(ii).
- (6) The signature, mailing address, and telephone number of
each petitioner or each petitioner's counsel, as well as counsel's
Tax Court bar number.
- (7) As an attachment, a copy of the notice of final
determination denying (in whole or in part) the requested
abatement.
- (c) Filing Fee: The fee for filing a petition for review of
failure to abate interest shall be $60, payable at the time of
filing. The payment of any fee under this paragraph may be waived
if the petitioner establishes to the satisfaction of the Court by
an affidavit containing specific financial information that the
petitioner is unable to make such payment.
Back to Tax Court Rules Table of
Contents
