Jaffe

MEMORANDUM **

Dr. Robert Jaffe appeals pro se the Tax Court’s refusal to order an abatement of interest assessed on additional taxes he owed for 1983 and 1984. Jaffe argues he should have been granted the same abatement received by a similarly situated taxpayer. We reject that argument and affirm.

DISCUSSION

Applicable to the tax years at issue in this case, the Commissioner was authorized to abate interest on “any deficiency attributable in whole or in part to any error or delay by an officer or employee of the Internal Revenue Service (acting in his official capacity) in performing a ministerial act....” 26 U.S.C. § 6404 (e)(1)(A). The Commissioner’s refusal to abate interest is renewable for an abuse of discretion. 26 U.S.C. § 6404 (h).

Jaffe argues the “single issue” before this court is whether the Internal Revenue Service “abused its discretion” and “violated its duty of consistency” by denying him the same abatement granted to another taxpayer. He relies on Beagles v. Commissioner, T.C. Memo.2003-67, where a similarly situated investor received an abatement of interest accrued from May 8, 1992 to April 15, 1999. That fact alone, however, does not establish Jaffe’s…