T.C. Memo. 2007-328
UNITED STATES TAX COURT
STACY LEE GONCE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7920-06. Filed November 1, 2007.
Stacy Lee Gonce, pro se.
Robert V. Boeshaar, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: This case was commenced in response to
respondent’s denial of petitioner’s request for relief under
section 6015(f) with respect to unpaid taxes on a joint return
filed by petitioner and her former spouse for 1998, 1999, 2000,
and 2001. The liability for 1998 has been paid in full, and
petitioner is not seeking a refund of any payments she has made
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