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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Last modified: May 25, 2011