United States Ninth Circuit

Internal Revenue Code section 6404(e), allowing for abatement of interest assessed on "any deficiency," does not apply to employment taxes.

Appellate Information

• Argued 07/09/2002
• Decided 11/08/2002
• Published 11/08/2002

Judges

• TASHIMA, Circuit Judge., Before: REAVLEY,TASHIMA, and RAWLINSON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Charles H. Hammer, Spokane, Washington, for the petitioner-appellant.


• For Appellees:
  
• Annette M. Wietecha, Department of Justice, Tax Division, Washington, DC, for the respondent-appellee.