Timothy R. Becherer - Page 1

                                 T.C. Memo. 2004-282                                  

                               UNITED STATES TAX COURT                                

                          TIMOTHY R. BECHERER, Petitioner,                            
                      AND LESLEY LOUISE BECHERER, Intervenor v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1429-03.            Filed December 20, 2004.                

               Timothy R. Becherer, pro se.                                           
               Ric D. Hulshoff, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  Respondent determined that petitioner did             
          not qualify for relief from joint and several liability pursuant            
          to section 6015(b), (c), or (f).1  The issue for decision is                

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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