Linda Mitchell - Page 2

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          discretion in failing to abate the assessment of interest with              
          respect to petitioner’s 1994 tax year.                                      
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  On the date the petition            
          was filed, petitioner resided in Aurora, Colorado.                          
               Petitioner is a tax return preparer and has prepared tax               
          returns since 1990.                                                         
               Petitioner and her spouse, Hamidou Diarra (Mr. Diarra),                
          timely filed a 1994 Federal income tax return with a filing                 
          status of “Married filing joint return.”  On February 26, 1997,             
          respondent issued a notice of deficiency for 1994 determining a             
          deficiency of $8,919 and an accuracy-related penalty under                  
          section 6662(a) of $1,784.  Petitioner filed a petition with the            
          Court disputing the notice of deficiency.  Respondent assessed              
          the deficiency on Mr. Diarra using nonmaster file procedures                
          because Mr. Diarra did not petition the Court.2                             
               During the course of the trial, the parties reached a                  
          settlement.  Respondent recited the terms of the settlement on              

               2  Nonmaster file accounts are created as a routine matter             
          when an action is taken that affects only one spouse on an                  
          account that originally is on a master file jointly; i.e., only             
          one spouse petitions the Court.  4 Administration, Internal                 
          Revenue Manual (CCH), secs. and at 27,802             
          and 27,803.                                                                 

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