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.
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