Julian O. Von Kalinowski and Penelope J. Von Kalinowski - Page 22

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          joint and several liability.  See Bokum v. Commissioner, 992 F.2d           
          1132, 1135 (11th Cir. 1993), affg. 94 T.C. 126 (1990); McCoy v.             
          Commissioner, supra at 735.                                                 
          E.   Conclusion                                                             
               Petitioner is not entitled to relief from joint and several            
          liability pursuant to section 6015(b)(1) as she has failed to               
          satisfy the requirements of section 6015(b)(1)(C) and (D).                  
               To reflect the stipulations of settled issues and our                  
          determination herein,                                                       
                                                  Decision will be entered            
                                             under Rule 155.                          

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