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respondent may abate interest with respect to petitioner’s
taxable year 1999.
Based upon our examination of the entire record before us,
we sustain respondent’s determination in the notice of determina-
tion to proceed with the collection action with respect to
petitioner’s taxable year 1999.
We have considered all of the contentions and arguments of
the parties that are not discussed herein, and we find them to be
without merit, irrelevant, and/or moot.
On the record before us, we shall grant respondent’s motion.
To reflect the foregoing,
An order granting respondent’s
motion and decision for respondent
will be entered.
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