T.C. Memo. 2007-74
UNITED STATES TAX COURT
LINDA D. FARMER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19966-05. Filed March 29, 2007.
Linda D. Farmer, pro se.
Steven M. Webster, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Petitioner timely filed a petition seeking
review of respondent’s determination denying her relief from
joint and several liability for the years 1994, 1995, and 1999
under section 6015(f).1
1All section references are to the Internal Revenue Code.
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Last modified: November 10, 2007