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
(continued...)
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