T.C. Memo. 2004-76 UNITED STATES TAX COURT CINDY DRIGGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8565-03. Filed March 18, 2004. Cindy Driggers, pro se. Edwina L. Jones, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: Pursuant to section 6015,1 petitioner made an administrative request for relief from Federal income tax liability for the taxable year 1979, seeking a refund of an overpayment that was applied on April 15, 1993, from 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended.Page: 1 2 3 4 5 6 7 Next
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