T.C. Memo. 2004-261
UNITED STATES TAX COURT
MARY A. GEORGE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2380-03. Filed November 16, 2004.
Mary A. George, pro se.
Brianna J. Basaraba, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent determined that petitioner was not
entitled to equitable relief pursuant to section 6015(f) for
petitioner’s 1994, 1995, 1996, 1997, 1998, and 1999 tax years.1
The issue to be decided is whether respondent’s denial of
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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