Jeanne M. Trent - Page 1

                                 T.C. Memo. 2002-285                                  

                               UNITED STATES TAX COURT                                

                           JEANNE M. TRENT, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7408-01.              Filed November 20, 2002.              

               Richard P. Eisen, for petitioner.                                      
               Gary S. Stirbis, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Judge:  This proceeding was commenced under section             
          6015 for review of respondent’s determination that petitioner is            
          not entitled to relief from joint and several liability for 1994            
          with respect to a joint return filed with Steven Trent                      
          (S. Trent).  The issues for decision are whether petitioner is              
          barred from relief on the basis of res judicata under section               

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