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DOUPONCE v. COMMISSIONER

Docket No. 3756-98.

78 T.C.M. 917 (1999)

T.C. Memo. 1999-398

John Douponce v. Commissioner.

United States Tax Court.

Filed December 7, 1999.

Attorney(s) appearing for the Case

John Douponce, pro se. Marilyn Devin, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

On December 23, 1997, respondent issued a final determination disallowing petitioner's claim to abate interest. Petitioner timely filed a petition under section 6404(g)1 and Rule 280. The issue for decision is whether respondent's denial of petitioner's request to abate interest was an abuse of discretion.

FINDINGS OF FACT

Some of the facts have been stipulated...

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