Cynthia A. Bell, (2005)

Extract

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Cynthia A. Bell, (2005)

T.C. Memo. 2005-87

UNITED STATES TAX COURT CYNTHIA A. BELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14945-04. Filed April 14, 2005.

Cynthia A. Bell, pro se. Gerard Mackey, for respondent.

MEMORANDUM OPINION WHALEN, Judge: This is an action for review of the Commissioner's failure to abate interest under section 6404(e). All section references are to the Internal Revenue Code, as amended. The Commissioner mailed to petitioner a notice of final determination not to abate interest under section 6404, relating to interest that accrued with respect to petitioner's taxable years 1998 and 1999. Petitioner filed an imperfect petition and an amended petition for review of the Commissioner's failure to abate interest. The case is presently before the Court to decide respondent's motion for summary judgment. Petitioner resided in New York, New York, at the time her petition was file...

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