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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