Edward Lee Renfrow - Page 4

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               This Court's jurisdiction does not extend to statutory                  
          interest imposed under section 6601.  Thomas v. Commissioner,                
          T.C. Memo. 1994-291.  There is ample authority in support of the             
          position that interest abatement under section 6404(e)(1) is a               
          discretionary form of relief within the sole province of                     
          respondent and beyond the scope of judicial review.  Bax v.                  
          Commissioner, 13 F.3d 54, 58 (2d Cir. 1993), affg. an Order of               
          this Court; see also Asciutto v. Commissioner, 26 F.3d 108 (9th              
          Cir. 1994), affg. T.C. Memo 1992-564; Thomas v. Commissioner,                
          supra.  Accordingly, we are without jurisdiction to abate                    
          statutory interest.  508 Clinton St. Corp. v. Commissioner, 89               
          T.C. 352, 353 (1987); Boyer v. Commissioner, T.C. Memo 1994-267.             
               To reflect the foregoing,                                               

                                                   Decision will be entered            
                                                   for respondent.                     

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