T.C. Memo. 2002-10
UNITED STATES TAX COURT
JAMES EDWARD CRAWFORD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7803-00. Filed January 10, 2002.
James Edward Crawford, pro se.
Stephen R. Takeuchi, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Chief Special
Trial Judge Peter J. Panuthos pursuant to the provisions of
section 7443A(b)(5) in effect when this case commenced, and Rules
180, 181, and 183. Unless otherwise indicated, section
references are to the Internal Revenue Code as in effect for the
tax year for which petitioner seeks abatement of interest. All
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