T.C. Memo. 2002-249
UNITED STATES TAX COURT
RUTH FERRARESE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11406-00. Filed September 30, 2002.
Ruth Ferrarese, pro se.
Vivian Rodriguez, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined that petitioner is not
entitled to relief from joint liability for tax under section
6015(f) for 1983. Petitioner filed a petition under section
6015(e)(1) seeking review of respondent’s determination. We hold
that petitioner is entitled to equitable relief from joint
liability for tax for 1983 under section 6015(f).
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