T.C. Memo. 1999-414
UNITED STATES TAX COURT
HUGH D. AND NANCY L. SIMS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8919-99. Filed December 22, 1999.
Hugh D. Sims, pro se.
Blaine C. Holiday, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: On March 19, 1999, respondent issued a
notice of final determination denying petitioners’ claim to abate
interest for the taxable year 1993. On April 19, 1999,
petitioners filed a timely petition to review respondent’s
determination. The only issue for decision is whether
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