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.Page: 1 2 3 4 5 6 7 Next
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