Phyllis J. Merendino - Page 1

                                  T.C. Memo. 2006-2                                   


                               UNITED STATES TAX COURT                                


                         PHYLLIS J. MERENDINO, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8265-04.              Filed January 3, 2006.                


               C. Page Hamrick III, for petitioner.                                   
               Stephen J. Neubeck, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  Petitioner challenges respondent’s April 2004           
          determination that she is not entitled to equitable relief from             
          joint and several liability under section 6015(f)1 for                      


               1All section references are to the Internal Revenue Code in            
          effect at all relevant times.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      





Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011