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HARBAUGH v. COMMISSIONER

Docket No. 10591-02.

86 T.C.M. 596 (2003)

T.C. Memo. 2003-316

Stanley R. Harbaugh and Bonnie L. Harbaugh v. Commissioner.

United States Tax Court.

Filed November 13, 2003.

Attorney(s) appearing for the Case

Stanley R. Harbaugh and Bonnie L. Harbaugh, pro sese.

Frederick J. Lockhart, Jr. and Sara J. Barkley, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge:

On December 19, 2001, respondent issued a notice of final determination denying petitioners' claim under section 64041 for abatement of interest on income tax liabilities for 1993, 1994, and 1995. Petitioners timely filed a petition seeking review of respondent's determination not to abate interest. Initially, we must decide whether petitioners reached an enforceable compromise...

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