Nancy A. Sjodin - Page 1
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T.C. Memo. 2004-205
UNITED STATES TAX COURT
NANCY A. SJODIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10704-03. Filed September 14, 2004.
Nancy A. Sjodin, pro se.
Blaine Holiday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: This case involves a review of respondent’s
determination that petitioner is not entitled to relief from
joint and several liability under section 6015(f).1 We find no
abuse of discretion in respondent’s determination.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended.
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