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.Page: 1 2 3 4 5 6 7 Next
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