MEMORANDUM OPINION
MARVEL, Judge:
On March 19, 1999, respondent issued a notice of final determination denying petitioners' claim to abate interest for the taxable year 1993. On April 19, 1999, petitioners filed a timely petition to review respondent's determination. The only issue for decision is whether petitioners are entitled to an abatement of interest pursuant to section 6404(e).
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.