T.C. Memo. 2004-205 UNITED STATES TAX COURT NANCY A. SJODIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10704-03. Filed September 14, 2004. Nancy A. Sjodin, pro se. Blaine Holiday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: This case involves a review of respondent’s determination that petitioner is not entitled to relief from joint and several liability under section 6015(f).1 We find no abuse of discretion in respondent’s determination. 1Unless otherwise indicated, all section references are to the Internal Revenue Code as amended.Page: 1 2 3 4 5 6 7 8 9 Next
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