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.Page: 1 2 3 4 5 6 7 8 9 10 Next
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