T.C. Memo. 2004-34
UNITED STATES TAX COURT
DOLORES NELSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14674-02. Filed February 10, 2004.
Dolores Nelson, pro se.
Kathleen C. Schlenzig, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined that petitioner is not
entitled to abatement of a portion of the interest due with
respect to her 1996 tax year pursuant to section 6404(e).1 The
1 Unless otherwise indicated, section references are to the
Internal Revenue Code as amended, and Rule references are to the
Tax Court Rules of Practice and Procedure. Amounts are rounded
to the nearest dollar.
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