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) Content 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 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.
(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.
(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.
(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.