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NELSON v. COMMISSIONER

Docket No. 14674-02.

87 T.C.M. 958 (2004)

T.C. Memo. 2004-34

Dolores Nelson v. Commissioner.

United States Tax Court.

Filed February 10, 2004.

Attorney(s) appearing for the Case

Dolores Nelson, pro se.

Kathleen C. Schlenzig, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined that petitioner is not entitled to abatement of a portion of the interest due with respect to her 1996 tax year pursuant to section 6404(e).1 The only issue for decision is whether respondent abused his discretion in failing to abate the assessment of interest for the periods April 15, 1997, to and including April 16, 1998, and May 1, 1999, until paid...

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