John M. Mekulsia - Page 33

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          interest abatement denial was an abuse of respondent’s                      
          discretion.  See Banat v. Commissioner, T.C. Memo. 2000-141.                
               On the basis of the conclusions herein, respondent’s motion            
          for judgment on the pleadings is deemed moot.                               
               To reflect the foregoing,                                              
                                             An order denying respondent’s            
                                        motion, as supplemented, will be              
                                        issued, and decision will be                  
                                        entered for respondent.                       

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