Braun v. Comm'r

MICHAEL W. BRAUN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Braun v. Comm'r

No. 16413-03

United States Tax Court

T.C. Memo 2005-221; 2005 Tax Ct. Memo LEXIS 221; 90 T.C.M. (CCH) 311;

September 21, 2005., Filed

Michael W. Braun, pro se.

Dennis R. Onnen, for respondent.

Kroupa, Diane L.

Diane L. Kroupa

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge: Respondent determined that petitioner was not entitled to an abatement of interest under section 6404(e)1 with respect to the Brauns' 2 joint Federal income tax returns for 1994 and 1997. The sole issue for decision is whether…