T.C. Memo. 2008-55
UNITED STATES TAX COURT
ANGELO N. AND JO E. GRANDELLI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11445-04. Filed March 6, 2008.
Angelo N. and Jo E. Grandelli, pro sese.
Jack T. Anagnostis and Stuart Spielman, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: This case is before the Court upon
respondent’s determination that petitioners are not entitled to
an abatement of interest. We decide whether respondent’s refusal
to abate interest is an abuse of discretion. See sec. 6404(h)1.
1 All section references are to the Internal Revenue Code,
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Last modified: March 27, 2008