T.C. Memo. 2004-54
UNITED STATES TAX COURT
JEANINE T. FOOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7073-02. Filed March 8, 2004.
Jeanine T. Foor, pro se.
Kevin W. Coy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: This matter is before the Court pursuant to a
petition filed under section 6015(e)(1).1 The issue for decision
is whether petitioner is entitled to relief from joint and
several liability under section 6015(b), (c), or (f) for unpaid
1Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended.
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