Douponce v. Commissioner

JOHN DOUPONCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Douponce v. Commissioner

No. 3756-98

United States Tax Court

T.C. Memo 1999-398; 1999 Tax Ct. Memo LEXIS 453; 78 T.C.M. (CCH) 917;

December 7, 1999, Filed

Decision will be entered pursuant to the foregoing.

John Douponce, pro se.

Marilyn Devin, for respondent.

Ruwe, Robert P.

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, JUDGE: On December 23, 1997, respondent issued a final determination disallowing petitioner's claim to abate interest. Petitioner timely filed a petition under section 6404(g)1 and Rule 280. The issue for…