MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge:
In Docket Nos. 11382-01L and 14817-02L (the section 6330 cases), petitioners primarily dispute respondent's assessment of additions to tax and refusal to abate interest on the underpayment of tax shown on their 1997 Federal income tax return.
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.