Belma Begic, Petitioner, and Zamir Jahic, Intervenor - Page 1















                                 T.C. Memo. 2007-126                                  


                               UNITED STATES TAX COURT                                


               BELMA BEGIC, Petitioner, AND ZAMIR JAHIC, Intervenor v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11847-05.               Filed May 21, 2007.                 


               Harry Charles, for petitioner.                                         
               Zamir Jahic, pro se.                                                   
               Steven W. LaBounty, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge: The issue for decision is whether petitioner             
          is entitled to innocent spouse relief pursuant to section 6015.1            

               1 Unless otherwise indicated, all section references are to            
                                                             (continued...)           







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Last modified: November 10, 2007