Seymour and Beatrice Leffert - Page 1
















                                 T.C. Memo. 2001-23                                   


                               UNITED STATES TAX COURT                                


                    SEYMOUR AND BEATRICE LEFFERT, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18802-98.                 Filed January 31, 2001.           

               Seymour Leffert, pro se.                                               
               Thomas J. Kerrigan, for respondent.                                    


                      MEMORANDUM FINDINGS OF FACT AND OPINION                         
               MARVEL, Judge:  On September 18, 1998, respondent issued a             
          notice of final determination disallowing petitioners’ claim for            
          abatement of interest relating to petitioners’ 1982 and 1983                
          taxable years.  Petitioners timely filed a petition under section           
          6404(g)1 and Rule 280.2  The only issue for decision is whether             

               1Sec. 6404(g) was redesignated sec. 6404(i) by the Internal            
                                                             (continued...)           





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