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Keywords: abuse of discretion
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Journal Articles
“Widely Perceived as Grossly Unfair”: The Unfulfilled Promise of Interest Abatement
Available to Purchase
The ATA Journal of Legal Tax Research (2013) 11 (2): 38–52.
Published: 01 July 2013
... categories of procedural error or delay committed by the IRS in the course of audits and other routine processes. A companion provision, section 6404(h), enacted in 1996, grants the Tax Court jurisdiction to review IRS abatement determinations for abuse of discretion. This paper analyzes the statutory...
