T.C. Memo. 2008-13
UNITED STATES TAX COURT
ROBERT A. FRANKLIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15113-05. Filed January 28, 2008.
Robert A. Franklin, pro se.
Jeffrey S. Luechtefeld, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent determined that petitioner is not
entitled to an abatement of interest pursuant to section 6404(e)1
for 1998, 1999, and 2000. The issue for decision is whether
1Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended.
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Last modified: March 27, 2008