T.C. Memo. 2002-256
UNITED STATES TAX COURT
RAYMOND M. AND JOY D. JEAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4122-00. Filed October 8, 2002.
Raymond M. and Joy D. Jean, pro sese.
Paul K. Webb, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: On February 9, 2000, respondent issued a notice
of final determination denying petitioners’ claim to abate
interest for the periods January 31, 1995, to April 4, 1996, and
October 7, 1997, to October 28, 1998, with respect to their 1993
Federal income tax liability. Petitioners timely filed a
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