Joseph and Theresa Momot - Page 1

                                 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.                                      

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