Louise Sirianni - Page 1

                                 T.C. Memo. 2003-336                                  

                               UNITED STATES TAX COURT                                

                           LOUISE SIRIANNI, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12866-02.             Filed December 8, 2003.               

               Louise Sirianni, pro se.                                               
               Donna F. Herbert, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               GERBER, Judge:  Respondent moved for partial summary                   
          judgment on the question of whether this Court has jurisdiction             
          to decide petitioner’s claim for relief under section 6015.1                

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the period under                    
          consideration, and all Rule references are to the Tax Court Rules           
          of Practice and Procedure.                                                  

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