Kevin Clare and Sarah Louise Moore - Page 7




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          argue that the interest on the liability was the result of error            
          or delay on the part of an employee of the Internal Revenue                 
          Service.  Sec. 6404(e).  Therefore, we have no jurisdiction over            
          this matter.                                                                


                                             Decision will be entered                 
                                        for respondent.                               


































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Last modified: November 10, 2007