T.C. Memo. 2006-207 UNITED STATES TAX COURT JOSEPH AND THERESA MOMOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2506-05. Filed September 26, 2006. Ps requested R to abate assessments of interest on deficiencies arising from Ps’ investment in a tax shelter partnership. R issued a notice of final determination denying Ps’ abatement claim. Ps filed a petition for review of R’s failure to abate interest. Held: R’s failure to abate interest was not an abuse of discretion under sec. 6404(e)(1), I.R.C. Joseph and Theresa Momot, pro sese. George W. Bezold, for respondent.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011