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Kemp v. Commissioner

Docket No. 5330-02.

87 T.C.M. 1406 (2004)

T.C. Memo. 2004-139

Robert B. Kemp, Jr. v. Commissioner.

United States Tax Court.

June 10, 2004.

Attorney(s) appearing for the Case

John P. Konvalinka, for petitioner.

Monica D. Armstrong, for respondent.

MEMORANDUM OPINION

GALE, Judge:

Respondent issued a notice of final determination denying petitioner's claim for an abatement of interest on his 1989 and 1990 Federal income tax liabilities. Petitioner timely filed a petition for review with this Court pursuant to section 6404(h).1 The issue for decision is whether respondent abused his discretion in failing to abate interest on petitioner's Federal income tax liabilities for...

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