Brenda Wallace - Page 1

                                 T.C. Memo. 2003-330                                  

                               UNITED STATES TAX COURT                                

                            BRENDA WALLACE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10229-02.             Filed December 1, 2003.               

               Brenda Wallace, pro se.                                                
               Susan Smith Canavello, for respondent.                                 

                                 MEMORANDUM OPINION                                   
               COUVILLION, Special Trial Judge:  Petitioner applied for               
          relief from joint liability under section 60151 for the 1996 tax            
          year based on Form 8857, Request for Innocent Spouse Relief.                
          Petitioner's request was denied.                                            

               1    Unless otherwise indicated, section references are to             
          the Internal Revenue Code.                                                  

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