T.C. Memo. 2004-127
UNITED STATES TAX COURT
TERI GEISEN ROOKS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8392-02. Filed May 27, 2004.
Teri Geisen Rooks, pro se.
Louise R. Forbes, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined that petitioner
qualifies for partial relief from joint and several liability
pursuant to section 6015(f) for 1992.1 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
Court Rules of Practice and Procedure.
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