T.C. Memo. 2007-156
UNITED STATES TAX COURT
VICTORIA RAE MOORE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7878-06. Filed June 19, 2007.
Victoria Rae Moore, pro se.
Nhi T. Luu, for respondent.
MEMORANDUM OPINION
GERBER, Judge: In a petition filed April 27, 2006,
petitioner alleged that respondent abused his discretion in
denying her relief under section 60151 from joint income tax
1 All section references are to the Internal Revenue Code
in effect for the period under consideration, and all Rule
references are to the Tax Court’s Rules of Practice and
Procedure, unless otherwise indicated.
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Last modified: November 10, 2007