T.C. Memo. 2006-228
UNITED STATES TAX COURT
DEBRA ANNE BANDERAS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7733-05. Filed October 24, 2006.
Held: Petition for determination of relief from
joint and several liability under sec. 6015(f), I.R.C.,
dismissed for lack of jurisdiction. Billings v.
Commissioner, 127 T.C. 7 (2006), followed.
James R. Monroe, for petitioner.
Miriam C. Dillard, for respondent.
MEMORANDUM OPINION
WHERRY, Judge: This case arises from a petition for
judicial review filed in response to a determination concerning
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Last modified: May 25, 2011