Bo v. Comm'r

THOMAS AND JULIA BO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bo v. Comm'r

No. 10657-03

United States Tax Court

T.C. Memo 2005-150; 2005 Tax Ct. Memo LEXIS 152; 89 T.C.M. (CCH) 1474;

June 23, 2005, Filed

Thomas and Julia Bo, pro se.

Michael D. Zima, for respondent.

Colvin, John O.

JOHN O. COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent issued a final determination disallowing petitioners' claim under section 6404(e) for abatement of interest related to their income tax liabilities for 1991-95 that accrued from March 18, 1999, to October 8, 2002.

Respondent…