T.C. Memo. 2005-9
UNITED STATES TAX COURT
KIRSTEN NELSON, a.k.a. KIRSTEN E. HILLSTROM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18144-02. Filed January 25, 2005.
Kirsten Nelson, a.k.a. Kirsten E. Hillstrom, pro se.
Patricia Christiansen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: This case arises from petitioner’s request
for relief from joint and several liability under section 6015
for 1992.1 The issues for decision are: (1) Whether petitioner
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended. Amounts are rounded to
the nearest dollar.
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