Laura L. Brooks - Page 1

                                 T.C. Memo. 2003-166                                  

                               UNITED STATES TAX COURT                                

                           LAURA L. BROOKS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8833-01.             Filed June 5, 2003.                    

               Laura L. Brooks, pro se.                                               
               Stephen R. Takeuchi and Michael Pesavento, for respondent.             

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notice of deficiency dated April 13, 2001,           
          respondent determined a $3,526 deficiency relating to                       
          petitioner’s 1997 tax year.  The issue for decision is whether              
          petitioner is entitled to relief from joint and several liability           

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