T.C. Memo. 2004-190
UNITED STATES TAX COURT
MAUREEN MONSOUR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18147-02. Filed August 25, 2004.
Steven L. Sablowsky, for petitioner.
Russell F. Kurdys, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: This case arises from (1) a request for
relief under section 6015(b)1 and, in the alternative, under
section 6015(f) with respect to each of petitioner’s taxable
1Unless otherwise indicated, all section references are to
the Internal Revenue Code (Code) in effect at all relevant times.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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