T.C. Memo. 2002-201
UNITED STATES TAX COURT
TRACY JODETTE AUGUST, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10065-00. Filed August 12, 2002.
Tracy August, pro se.
A. Gary Begun, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: This case arises from a request for
equitable relief (relief) under section 6015(f)1 with respect to
petitioner’s taxable years 1990, 1992, and 1993 (years at issue).
The issue for decision is whether respondent abused his
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at all relevant times.
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