T.C. Memo. 2003-316
UNITED STATES TAX COURT
STANLEY R. HARBAUGH AND BONNIE L. HARBAUGH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10591-02. Filed November 13, 2003.
Stanley R. Harbaugh and Bonnie L. Harbaugh, pro sese.
Frederick J. Lockhart, Jr. and Sara J. Barkley, for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: On December 19, 2001, respondent issued a
notice of final determination denying petitioners’ claim under
section 64041 for abatement of interest on income tax liabilities
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at the time the petition was
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