T.C. Memo. 2005-87
UNITED STATES TAX COURT
CYNTHIA A. BELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14945-04. Filed April 14, 2005.
Cynthia A. Bell, pro se.
Gerard Mackey, for respondent.
MEMORANDUM OPINION
WHALEN, Judge: This is an action for review of the
Commissioner’s failure to abate interest under section
6404(e). All section references are to the Internal
Revenue Code, as amended. The Commissioner mailed to
petitioner a notice of final determination not to abate
interest under section 6404, relating to interest that
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