T.C. Memo. 2005-221
UNITED STATES TAX COURT
MICHAEL W. BRAUN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16413-03. Filed September 21, 2005.
Michael W. Braun, pro se.
Dennis R. Onnen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined that petitioner was
not entitled to an abatement of interest under section 6404(e)1
1All section references are to the Internal Revenue Code in
effect for the years at issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
indicated.
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