Ralph Howell - Page 1















                                 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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