T.C. Memo. 2002-187
UNITED STATES TAX COURT
JACQUELYN BROWN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5978-00. Filed August 5, 2002.
Jacquelyn Brown, pro se.
Richard A. Stone, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Petitioner filed a Form 8857, Request for
Innocent Spouse Relief, in which she sought relief from joint and
several liability for tax years 1988-90. Respondent determined
that petitioner is not entitled to relief from joint and several
liability under section 6015(b), (c), or (f). Petitioner filed a
petition under section 6015(e)(1) in which she contended that she
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