T.C. Memo. 1999-398
UNITED STATES TAX COURT
JOHN DOUPONCE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3756-98. Filed December 7, 1999.
John Douponce, pro se.
Marilyn Devin, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: On December 23, 1997, respondent issued a
final determination disallowing petitioner's claim to abate
interest. Petitioner timely filed a petition under section
6404(g)1 and Rule 280. The issue for decision is whether
1Sec. 6404(g) was redesignated as sec. 6404(i) by the
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