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BRAUN v. COMMISSIONER

Docket No. 16413-03.

90 T.C.M. 311 (2005)

T.C. Memo. 2005-221

Michael W. Braun v. Commissioner.

United States Tax Court.

September 21, 2005.

Attorney(s) appearing for the Case

Michael W. Braun, pro se;

Dennis R. Onnen, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge:

Respondent determined that petitioner was not entitled to an abatement of interest under section 6404(e)1 with respect to the Brauns'2 joint Federal income tax returns for 1994 and 1997. The sole issue for decision is whether respondent abused his discretion in failing to abate interest. We hold that...

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