T.C. Memo. 2004-52
UNITED STATES TAX COURT
ARLENE C. OGONOSKI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4759-02. Filed March 8, 2004.
Arlene C. Ogonoski, pro se.
John Aletta, for respondent.
MEMORANDUM OPINION
BEGHE, Judge: Respondent denied petitioner’s claim for
relief under section 6015(f)1 from her unpaid Federal income tax
liabilities for taxable years 1989 through 1999. In a timely
petition and amended petition, petitioner requested this Court to
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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