Edward H. Jones, III - Page 1

                                 T.C. Memo. 2008-56                                   

                               UNITED STATES TAX COURT                                

                         EDWARD H. JONES, III, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19400-04.               Filed March 6, 2008.                

                    P sought an installment arrangement to pay a                      
               portion of the liability shown on his tax return.                      
               After extensive communications, a 1-year arrangement                   
               was agreed upon, and P paid in full the assessed tax                   
               and interest.  P claims interest abatement under sec.                  
               6404, I.R.C. 1986.  R moves for summary judgment.                      
                    Held:  R’s summary judgment motion will be granted                
               except as to two periods regarding which R failed to                   
               show entitlement to decision as a matter of law.                       

               Edward H. Jones III, pro se.                                           
               Lisa M. Oshiro, for respondent.                                        

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Last modified: March 27, 2008