Linda Mitchell - Page 1

                                 T.C. Memo. 2004-277                                  

                               UNITED STATES TAX COURT                                

                            LINDA MITCHELL, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17155-02.            Filed December 8, 2004.                

               Linda Mitchell, pro se.                                                
               Michael W. Lloyd, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined that petitioner is not           
          entitled to abatement of the interest due with respect to her               
          income tax liability for 1994 pursuant to section 6404(e).1  The            
          only issue for decision is whether respondent abused his                    

               1  Unless otherwise indicated, section references are to the           
          Internal Revenue Code, as amended.  Amounts are rounded to the              
          nearest dollar.                                                             

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