UNITED STATES TAX COURT—Continued
payoff; monthly notices erroneously stated they included interest;
on Aug. 7, 1995, Commissioner assessed interest accrued for 1985
from Apr. 15, 1986, to Aug. 7, 1995; on Apr. 21, 1996, petitioner
field Claim for Refund and Request for Abatement for 1985 under
sec. 6404(e); Commissioner denied claim and on Aug. 17, 1997, lev-
ied petitioner's bank account for unpaid 1985 assessment and statu-
tory additions, albeit abating interest accrued from Mar. 1 to Aug.
7, 1995 (subsequently conceded to cover Apr. 12, 1993, to Aug. 9,
1995); petitioner petitioned for review of Commissioner's refusal to
abate interest, alleged nonliability for additions to tax (other than
those paid in installments), charged improper levy on bank account,
and sought offset of 1985 tax liability with 1995 refund; and
Commissioner denied contentions and moved to dismiss for lack of
jurisdiction as to claim for abatement of penalties and wrongful
levy, Court determined (1) under sec. 6404(g), it lacked jurisdiction
to decide (a) wrongful levy claim, since sec. 6404(g) did not bar
assessment (unlike sec. 6213(a) regarding deficiency notices), (b)
petitioner's claimed refund offset, and (c) 1985 penalties or addi-
tions to tax; and (2) under sec. 6404(e)(1)(B), Commissioner's failure
to abate interest from Apr. 15, 1986, to Apr. 11, 1993, was not
abuse of discretion, since sec. 6404(e) applies only after Commis-
sioner has contacted taxpayer in writing about deficiency or pay-
ment of tax, which Commissioner did not do until Apr. 12, 1993.
Krugman v. Commissioner
Jurisdiction-Overpayment Applied to Assessed Liabilities
for Years Not in Issue-Reviewability of Commissioner's
Authority To Make Credits or Refunds.-Where on 1993
income tax return petitioner claimed $10,131 overpayment; before
trial, petitioner conceded $5,926 income tax deficiency for 1993 and
Commissioner's authorization under sec. 6402(a) to apply 1993
overpayment to assessed tax liabilities, including interest and pen-
alties, for 1990 and 1991; and petitioner contended that Commis-
sioner had improperly determined petitioner's assessed 1990 and
1991 liabilities and that some portion of overpayment claimed on
1993 return should therefore be available to offset 1993 deficiency,
Court determined under sec. 6512(b)(4) it lacked jurisdiction to
review Commissioner's assessment of 1990 and 1991 liabilities,
since review of petitioner's contention on merits would constitute
impermissible review of credit made by Commissioner under sec.
6402. Winn-Dixie Stores, Inc. v. Commissioner, 110 T.C. 291, distin-
guished. Savage v. Commissioner
Jurisdiction-Petition for Review of Denial of Request for
Abatement of Interest-Resubmission of Rejected Request
After Effective Date of Sec. 6404(g).-Where, on Jan. 16, 1998,
petitioners resubmitted to Commissioner request for abatement of
interest for taxable year 1990; on Apr. 1, 1998, Commissioner
rejected petitioners' attempted resubmission on ground abatement