Whether the Taxpayer was entitled to interest abatement under 26 U.S.C.A. § 6404(e)

question presented for review by the Supreme Court of the United States of America is whether the Fifth Circuit Court of Appeals erred in holding that the Taxpayer was not entitled to interest abatement under 26 U.S.C.A. § 6404(e) when it relied on Lee v. Commissioner, which has been distinguished by more recent case law. -ji STATEMENT OF PARTIES AND PROCEEDINGS The Appellant, Jon D. Adams, respectfully avers that the caption of the case contains the names of all the parties whose judgment is sought to be reviewed. Therefore, under Rule 14(1)(b)G) of the Supreme Court Rules, a list of all parties is not necessary. Furthermore, a