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Durham v. Commissioner

Docket No. 5185-02.

87 T.C.M. 1365 (2004)

T.C. Memo. 2004-125

Charles Durham v. Commissioner.

United States Tax Court.

May 25, 2004.

Attorney(s) appearing for the Case

Maurice W. Gerard, for petitioner.

Caroline R. Krivacka, for respondent.

MEMORANDUM OPINION

HOLMES, Judge:

Section 6404(e) of the Code1 gives the Commissioner power to abate interest that has accrued on unpaid taxes. In 1996, Congress amended the section to allow abatement more often, but made the amendment effective only for interest accruing on tax deficiencies or payments for tax years beginning after the date of enactment—July 30, 1996. Petitioner, Charles Durham, was under audit...

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