Edgar and Doris Brown - Page 1

                                 T.C. Memo. 2000-61                                   

                               UNITED STATES TAX COURT                                

                         EDGAR & DORIS BROWN, Petitioners v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8538-98.            Filed February 28, 2000.                

               Edgar Brown and Doris Brown, pro sese.                                 
               Charles Pillitteri, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  Respondent issued a final determination              
          denying petitioners’ claim for abatement of interest pursuant to            
          section 6404(e).1  Petitioners timely filed a petition pursuant             

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

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