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the taxpayer’s request for abatement of interest is denied, then
the taxpayer may petition this Court to review the Secretary’s
exercise of his discretion, whether or not to abate interest.
See sec. 6404(h).
The Court has considered all of petitioners’ contentions,
arguments, requests, and statements. To the extent not discussed
herein, we conclude that they are meritless, moot, or irrelevant.
To reflect the foregoing,
Decisions will be entered
for respondent.
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Last modified: November 10, 2007