MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge:
Petitioners petitioned the Court under section 6404(h) to review the Commissioner's determination not to abate interest for 1995 through 1997. Following respondent's concession that the Commissioner will abate all interest accruing after May 31, 2000, we determine whether the Commissioner abused his discretion under section 6404 by not abating more of the interest. We hold he did not. Unless otherwise...
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.