Dolores Nelson - Page 1

                                 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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