Stanley R. Harbaugh and Bonnie L. Harbaugh - Page 1

                                 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                    

                       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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