Or Maybe Not

 Joseph W. (“Fighting Joe”) Dieck, Jr., paid the tax, but has a beef about the interest mulct which IRS is seeking. So Ch J Michael B. (“Iron Mike”) Thornton has to sort out the varieties of interest abatement available to Fighting Joe in Joseph W. Dieck, Jr., Docket No. 3145-15 L, filed 6/2/15.

IRS, ever eager to spare Tax Court judges the labor of deciding cases, moves to toss Fighting Joe.

IRS claims “…(1) no notice of final determination concerning abatement of interest under Internal Revenue Code (I.R.C.) section 6404(e) as required by section 6404(h) has been sent to petitioner with respect to tax year …, and (2) petitioner has not paid the interest owed as required by I.R.C. section 7481(c) to form the basis for the Court’s jurisdiction over the determination of interest under the Tax Court Rules of Practice and Procedure, Rule 281(b).” Order, at p.1.

If Fighting Joe wants Appeals to abate, “In a case seeking review of the failure to abate interest, the Court’s jurisdiction depends, in part, upon the issuance of a valid notice of final determination not to abate interest pursuant to section 6404(e). Sec. 6404(h)(1); Rule 280(b)(1), Tax Court Rules of Practice and Procedure; Banat v. Commissioner, 109 T.C. 92, 95 (1997). Likewise, in a case seeking review of a determination under section 6320 or 6330, the Court’s jurisdiction to review certain collection activity of the IRS depends on the issuance of a valid notice of determination under section 6320 or 6330 and the timely filing by the taxpayer of a petition within 30 days of that IRS determination.” Order, at p. 2.

Of course, Fighting Joe can pay first, and then file under Section 7481.

“In addition, the Court’s jurisdiction to reopen a case to determine whether the taxpayer has made an overpayment of interest depends, in part, on the taxpayer paying the entire amount of the deficiency plus interest claimed by the Secretary and filing a motion in this Court for a redetermination of the amount of interest involved within one year after the date the decision of the Court becomes final. Sec. 7481(c)(1), (2)(ii); Rule 261.” Order, at p. 2.

But Fighting Joe has neither a Section 6404(e) notice that IRS won’t abate, nor a NOD per Section 6320 or Section 6330, and while Fighting Joe paid the tax, he hasn’t paid the interest.

So Fighting Joe is out all around.

So Ch J Iron Mike doesn’t have to deal with this one, thanks to the solicitous IRS.