Judith A. Madden - Page 1

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                                  T.C. Memo. 2006-4                                   


                               UNITED STATES TAX COURT                                


                           JUDITH A. MADDEN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 17104-04.               Filed January 5, 2006.              


               Donald L. Herskovitz, for petitioner.                                  
               Michele A. Yates, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  Respondent determined that petitioner is not           
          entitled to relief from joint liability under section 6015(f)1              
          for $141,302 of unpaid Federal income tax for 2000 that                     


               1Unless otherwise specified, section references are to the             
          Internal Revenue Code.