Meda Smith, (2002)

Extract

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Meda Smith, (2002)

T.C. Memo. 2002-1

UNITED STATES TAX COURT MEDA SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16484-99. Filed January 2, 2002.

Neil Deininger, for petitioner.

Ann L. Darnold and Michael J. O'Brien, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: On April 28, 1999, respondent issued a notice of final determination denying petitioner's claim for abatement of interest. Petitioner timely filed a petition pursuant to section 6404(i) and Rule 280.1 The issue for decision is whether respondent abused his discretion in denying petitioner's request for abatement of interest.

FINDINGS OF FACT The parties have stipulated some of the facts, which we incorporate in our findings by this reference. When she filed her petitio...

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