Jackie H. Hunt, Petitioner

MEMORANDUM OPINION

GOEKE, Judge:

On September 18, 2001, respondent issued a notice of final determination disallowing petitioner's claim for abatement of interest on income tax liabilities for 1982.

Petitioner timely filed a petition with this Court on March 11, 2002, for review of respondent's failure to abate interest.

The issue for decision is whether petitioner is entitled to an Sf!N2D OCT 2 2003 deficiency determination.

On August 16, 1999, petitioner paid the $11,587 deficiency.

. Petitioner challenged the imposition of the additions to tax to this Court.

On January 25, 2001, the Court in an opinion sustained the Commissioner's determination with respect to the additions to tax. Hunt v. Commissioner, T.C. Memo. 2001-15.

On September 18, 2001, respondent issued a notice of final determination disallowing petitioner's claim for interest abatement for 1982. Petitioner filed a timely petition and an amended petition for review of respondent's failure to abate interest.

Discussion Where the Commissioner abuses his discretion in failing to abate interest under section 6404, this Court may order abatement.

Sec. 6404(h)(1).

In order to prevail, a taxpayer mus't prove that the Commissioner exercised this discretion arbitrarily, capriciously, or without sound basis in fact or law.

Woodral v. Commissioner, 112 T.C. 19, 23 (1999).

In her petitions, petitioner's only allegation is that respondent abused his discretion by failing to apply section 6404(g).

In her petitions and on brief, petitioner relies solely on section 6404(g)(1).2 Section 6404(g) was added to the Code by