T.C. Memo. 2007-204
UNITED STATES TAX COURT
RALPH HOWELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13117-05. Filed July 25, 2007.
Nicholas E. Christin, for petitioner.
Timothy Maher, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: Petitioner submitted to the Internal
Revenue Service (IRS) a request for abatement of interest
relating to his 1984, 1985, and 1986 income tax liabilities.
Respondent denied the request. The issue for our determination
is whether respondent abused his discretion under section 6404 by
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Last modified: November 10, 2007