T.C. Memo. 2006-201
UNITED STATES TAX COURT
ORLANDO J. AND CHRISTINA E. GUERRERO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7046-05. Filed September 20, 2006.
Orlando J. and Christina E. Guerrero, pro sese.
Frederick J. Lockhart, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: On October 19, 2004, respondent issued a
notice of final determination disallowing petitioners’ claim for
abatement of interest accrued and assessed with respect to
petitioners’ unpaid Federal income tax liability for 2000.
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