T.C. Memo. 2005-150
UNITED STATES TAX COURT
THOMAS AND JULIA BO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10657-03. Filed June 23, 2005.
Thomas and Julia Bo, pro se.
Michael D. Zima, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent issued a final determination
disallowing petitioners’ claim under section 6404(e) for
abatement of interest related to their income tax liabilities for
1991-95 that accrued from March 18, 1999, to October 8, 2002.
Respondent concedes that petitioners are entitled to
abatement of interest that accrued from June 26 to November 7,
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