T.C. Memo. 2004-57
UNITED STATES TAX COURT
PAMELA J. ELLISON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11718-02. Filed March 9, 2004.
Terri A. Merriam, Wendy S. Pearson, and Jennifer A. Gellner,
for petitioner.
Margaret A. Martin, for respondent.
MEMORANDUM FINDINGS OF FACT AND 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
(continued...)
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