Marjorie Cathey Miller - Page 1

                                       T.C. Memo. 2000-196                                             

                                     UNITED STATES TAX COURT                                           

                             MARJORIE CATHEY MILLER, Petitioner v.                                     
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 9164-99.                     Filed June 29, 2000.                         

                  Charles H Hammer, for petitioner.                                                    
                  Gregory M. Hahn, for respondent.                                                     

                                        MEMORANDUM OPINION                                             
                  COHEN, Judge:  On November 12, 1998, respondent issued a                             
            notice of final determination denying petitioner’s claim for                               
            abatement of interest.  Petitioner filed a petition under section                          
            6404(i) and Rule 280.  The case is before the Court on                                     
            respondent’s motion for summary judgment.  The issue for decision                          
            is whether respondent has the authority to abate interest on                               
            employment taxes under section 6404(e)(1)(A).  Unless otherwise                            

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