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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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