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