John F. Hinck, et Ux. v. United States (550 U.S. 501)
U.S. Supreme Court · decided May 21, 2007 · Supreme Court Database (Spaeth)
- Citation
- 550 U.S. 501 · 127 S. Ct. 2011
- Decided
- May 21, 2007
- Term
- October Term 2006
- Vote
- 9–0
- Majority author
- Justice Roberts
- Issue area
- Federal Taxation
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Liberal
Opinion excerpt
Chief Justice Roberts delivered the opinion of the Court. Bad things happen if you fail to pay federal income taxes when due. One of them is that interest accrues on the unpaid amount. Sometimes it takes a while for the Internal Revenue Service (IRS) to determine that taxes should have been paid that were not. Section 6404(e)(1) of the Internal Revenue Code permits the Secretary of the Treasury to abate interest — to forgive it, partially or in whole — if the assessment of interest on a deficiency is attributable to unreasonable error or delay on the part of the IRS. Section 6404(h) allows for judicial review of the Secretary’s decision not to grant such relief. The question presented in this case is whether this review may be obtained only in the Tax Court, or may also be secured in the district courts and the Court of Federal Claims. We hold that the Tax Court provides the exclusive forum for judicial review of a refusal to abate interest under § 6404(e)(1), and affirm. I The Internal Revenue Code provides that if any amount of assessed federal income tax is not paid “on or before the last date prescribed for payment,” interest “shall be paid for the period from such last date to the date paid.” 26 U. S. C. § 6601(a). Section 6404 of the Code authorizes the Secretary of the Treasury to abate any tax or related liability in certain circumstances. As part of the Tax Reform…
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