Robert L. Stewart - Page 1

                                 T.C. Memo. 2003-106                                  

                               UNITED STATES TAX COURT                                

                          ROBERT L. STEWART, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12947-00.              Filed April 17, 2003.                

               Robert L. Stewart, pro se.                                             
               Catherine L. Campbell, for respondent.                                 

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  On June 22, 2000, respondent issued to                   
          petitioner a notice of final determination with respect to                  
          petitioner’s claim to abate interest on his 1990 income tax                 
          deficiency under section 6404(e).  In the notice, respondent                
          partially abated part of the interest and denied the balance of             
          petitioner’s claim.  Petitioner timely filed a petition under               

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