COLVIN, Judge:
On April 10, 1997, respondent issued a final determination partially disallowing petitioner's claim to abate interest. Petitioner timely filed a petition under section 6404(g)
The issues for decision are:
(1) Whether we have jurisdiction to decide: (a) Whether petitioner is liable for additions to tax or penalties other than those which he paid in installments, (b) whether respondent...
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