Mitchell v. Comm'r

LINDA MITCHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mitchell v. Comm'r

No. 17155-02

United States Tax Court

T.C. Memo 2004-277; 2004 Tax Ct. Memo LEXIS 289; 88 T.C.M. (CCH) 574;

December 8, 2004, Filed

Barnes v. Comm'r, T.C. Memo 2004-266, 2004 Tax Ct. Memo LEXIS 281 (T.C., 2004)

Linda Mitchell, pro se.

Michael W. Lloyd, for respondent.

Haines, Harry A.

Harry A. Haines

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Respondent determined that petitioner is not entitled to abatement of the interest due with respect to her income tax liability for 1994 pursuant to section…