Fatemeh Entezam - Page 1

                                 T.C. Memo. 2003-253                                  

                               UNITED STATES TAX COURT                                

            FATEMEH ENTEZAM, Petitioner, AND MAJID ZAHEDI, Intervenor v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9481-00.             Filed August 21, 2003.                 

               Joel G. Selik, for petitioner.                                         
               Majid Zahedi, pro se.                                                  
               Karen Nicholson Sommers, for respondent.                               

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  The sole issue for decision is whether                  
          Fatemeh Entezam is, pursuant to section 6015,1 entitled to relief           
          from joint and several liability.                                           

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the years in issue.                 

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