T.C. Memo. 2003-67
UNITED STATES TAX COURT
ALICE M. BEAGLES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3034-02. Filed March 6, 2003.
Alice M. Beagles, pro se.
Gary M. Slavett, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: The petition in this case was filed in
response to a notice of final determination granting in part and
denying in part petitioner’s claim to abate interest on income
tax liabilities for 1983 and 1984 pursuant to section 6404(e).
After concessions, the sole issue for decision is whether the
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