Patricia Barranco - Page 1
















                                 T.C. Memo. 2003-18                                   


                               UNITED STATES TAX COURT                                


                          PATRICIA BARRANCO, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 819-01, 820-01.   Filed January 21, 2003.                  

               Neil V. Birkhoff, for petitioner.                                      
               Dustin M. Starbuck, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               THORNTON, Judge:  In these consolidated cases, petitioner              
          seeks relief from joint and several liability under section                 
          6015(b) and (f) with respect to joint returns that she and her              
          husband filed for 1983 through 1992.1                                       

               1 References to secs. 6015 and 7491 are to those sections as           
          added to the Internal Revenue Code by the Internal Revenue                  
          Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.            
          105-206, secs. 3001(a) and 3201, 112 Stat. 726, 734.  Unless                
                                                              (continued...)          




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