Prakash v. Comm'r

AJAI PRAKASH AND SWARN PRAKASH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Prakash v. Comm'r

Docket No. 28170-14.

United States Tax Court

T.C. Memo 2016-176; 2016 Tax Ct. Memo LEXIS 175; 112 T.C.M. (CCH) 331;

September 20, 2016, Filed

Ajai Prakash, Pro se.

William J. Gregg and Bartholomew Cirenza, for respondent.

RUWE, Judge.

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge: Respondent issued a final determination denying petitioners' claim to abate interest on their 2003, 2004, and 2005 Federal income tax liabilities. Petitioners timely filed a petition to this Court under…