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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