John G. Goettee, Jr., and Marian Goettee - Page 1

                                 T.C. Memo. 1997-454                                  

                               UNITED STATES TAX COURT                                

          JOHN G. GOETTEE, JR., and MARIAN GOETTEE, Petitioners v.                    
          COMMISSIONER OF INTERNAL REVENUE, Respondent                                

          Docket No. 26591-96.                  Filed October 6, 1997.                

          John G. Goettee, Jr., and Marian Goettee, pro se.                           
          Pamela S. Wilson and Helen F. Rogers, for respondent.                       

                                 MEMORANDUM OPINION                                   
               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent's Motion to Dismiss for Lack of                     
          Jurisdiction and respondent's Motion for Partial Summary                    
          Judgment.  Respondent asserts that the Court lacks jurisdiction             
          pursuant to section 6404(g) to review respondent's denial of                
          petitioners' requests for abatement of interest.1  In the                   

          1  All section references are to the Internal Revenue Code                  
          as amended, unless otherwise indicated.  All Rule references are            
          to the Tax Court Rules of Practice and Procedure.                           

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