Robert Lee McElroy, Jr. - Page 1

                                 T.C. Memo. 2004-254                                  

                               UNITED STATES TAX COURT                                

                       ROBERT LEE McELROY, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7440-02.               Filed November 8, 2004.              

               Robert L. McElroy, Jr., pro se.                                        
               Natasha V. Chevalier, for respondent.                                  

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  On October 18, 2001, respondent issued a              
          notice of final determination disallowing petitioner’s claim for            
          an abatement of interest on income tax liabilities for 1995.  The           
          sole issue for decision is whether respondent abused his                    
          discretion in failing to abate the assessment of interest.                  

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