TASHIMA, Circuit Judge.
Marjorie Cathey Miller appeals a decision of the United States Tax Court, granting summary judgment in favor of the Commissioner of Internal Revenue. Miller contends that the tax court erred in concluding that she was not entitled to an abatement of interest on employment taxes under 26 U.S.C. § 6404(e). We affirm.
BACKGROUND
In 1984, 1985, and 1986, Miller operated a beauty salon in the State of Washington. Miller leased...
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