Final answer:
To review the IRS' refusal for abatement of interest, the Tax Court requires the taxpayer to meet specific requirements such as receiving a notice of deficiency and filing a petition within 90 days. Full payment of the disputed amount and timely abatement request are also necessary.
Step-by-step explanation:
In order for the Tax Court to review the IRS' refusal for abatement of interest, certain requirements must be met. The taxpayer must have received a notice of deficiency from the IRS and filed a petition with the Tax Court within 90 days. The taxpayer must have also fully paid the disputed amount of tax and interest before requesting abatement. Additionally, the taxpayer must have timely requested abatement from the IRS and received a final determination.