David and Barbara Kincaid - Page 1

          T.C. Memo. 1999-419                                                         

                               UNITED STATES TAX COURT                                

                      DAVID AND BARBARA KINCAID, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21682-97.            Filed December 27, 1999.               

               David Kincaid and Barbara Kincaid, pro se.                             
               Doreen M. Susi and David W. Otto, for respondent.                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent issued a final determination                
          disallowing petitioners' claim for abatement of interest relating           
          to petitioners' 1979 and 1982 tax years.  Petitioners timely                
          filed a petition under section 6404(g)1 and Rule 280.                       

               1  Redesignated sec. 6404(i) by the Internal Revenue Service           

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