Pamela Renee Wiggins - Page 2

                                                                                     









                            T.C. Summary Opinion 2003-71                              


                               UNITED STATES TAX COURT                                


                        PAMELA RENEE WIGGINS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4118-01S.             Filed June 11, 2003.                  


               Pamela Renee Wiggins, pro se.                                          
               Dustin M. Starbuck, for respondent.                                    


               CARLUZZO, Special Trial Judge:  This case was filed in                 
          accordance with the provisions of sections 6015(e)(1) and 7463 of           
          the Internal Revenue Code in effect at the time the petition was            
          filed.  The decision to be entered is not reviewable by any other           
          court, and this opinion should not be cited as authority.                   
               In reliance upon the provisions of section 6015, petitioner            
          made an administrative request for relief from a 1992 Federal               






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