§6246

Section 7481(c)(1) currently provides that, notwithstanding section 7481(a): [I]f, within 1 year after the date the decision of the Tax Court becomes final * * *, the taxpayer files a motion in the Tax Court for a redeter- mination of the amount of interest involved, then the Tax Court may reopen the case solely to determine whether the tax

ment of"a deficiency attributable to any partnership item" but only if"a timely petition for a readjustment ofthe partnership items for the taxable year has been filed and then only in respect ofthe adjustments that are the subject ofsuch petition." Section 6246(b) similarly authorizes the Court to enjoin a premature "adjustment to any partnership item" but only if"a timely petition has been filed under section 6247 and then only in respect ofthe adjustments that are the subject ofsuch petition.

ment of"a deficiency attributable to any partnership item" but only if"a timely petition for a readjustment ofthe partnership items for the taxable year has been filed and then only in respect ofthe adjustments that are the subject ofsuch petition." Section 6246(b) similarly authorizes the Court to enjoin a premature "adjustment to any partnership item" but only if"a timely petition has been filed under section 6247 and then only in respect ofthe adjustments that are the subject ofsuch petition.

ment of"a deficiency attributable to any partnership item" but only if"a timely petition for a readjustment ofthe partnership items for the taxable year has been filed and then only in respect ofthe adjustments that are the subject ofsuch petition." Section 6246(b) similarly authorizes the Court to enjoin a premature "adjustment to any partnership item" but only if"a timely petition has been filed under section 6247 and then only in respect ofthe adjustments that are the subject ofsuch petition.

invoked the Court's overpayment jurisdiction pursuant to section 6512(b) (2). See Barton v. Commissioner, 97 T.C. 548, 554-555 (1991). In 1988 the enactment of section 7481(c) in the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 6246(a), 102 Stat. 3751, gave the Tax Court jurisdiction to decide underpayment interest disputes after a decision for a deficiency became final, see H. Conf. Rept. 100-1104 (Vol. II), at 232 (1988), 1988-3 C.B. 473, 722 (providing that the new

Section 6246(c)(1) has both--generally allowing abatement and deficiency procedures in subparagraph (A) but removing the taxpayer's right in subparagraph (B) when the Commissioner's adjustment is due to inconsistent reporting . The majority states that section 6212 doesn't forbid the Commissioner from including a math-error adjustment in a notice o

Section 6246(c)(1) has both— generally allowing abatement and deficiency procedures in subparagraph (A) but removing the taxpayer’s right in subparagraph (B) when the Commissioner’s adjustment is due to inconsistent reporting. The majority states that section 6212 doesn’t forbid the Commissioner from including a math-error adjustment in a notice of

this Court and assessed pursuant to section 6215 as provided in section 7481(c)(1) as it existed prior to the amendment. Section 6215 provides in pertinent part: 3 Cf., e.g., Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, sec. 6246, 102 Stat. 3751 (jurisdiction to review interest assessed on deficiency determined by the Tax Court effective with assessments made after date of enactment); TAMRA, sec. 6247, 102 Stat. 3751 (jurisdiction to reopen estate tax cases to determ

o Stauffacher v. Commissioner, 97 T.C. 453 (1991). In addition, the Court is authorized pursuant to section 6404(g) to review the Commissioner's denial of a taxpayer's request for abatement of statutory interest.4 See 3 Sec. 7481(c), codified under sec. 6246(a) of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, 102 Stat. 3342, 3751, provides in pertinent part: (c) Jurisdiction Over Interest Determinations.-- Notwithstanding subsection (a), if-- (1) an assessment has been ma

Section 7481(c), codified by section 6246(a) of the Technical and Miscellaneous Revenue Act of 1988, Pub.