United States Tax Court February 4, 2009, No. 17563-07 (Young v. Comm'r)

T.C. Memo. 2009-24

UNITED STATES TAX COURT

RONALD D. AND ANN S. YOUNG, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 17563-07. Filed February 4, 2009.

Ps requested an abatement of interest on Federal income

tax deficiencies for the taxable years 1997 through 2000. R

determined that Ps were not entitled to an abatement of

interest.