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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