T.C. Memo. 2005-31
UNITED STATES TAX COURT
STANLEY K. AND TOMI L. BAUMANN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8554-01. Filed February 22, 2005.
Frederick J. O’Laughlin, for petitioner Stanley K. Baumann.
Tomi L. Baumann, pro se.
William F. Castor, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: This case arises from a request for relief
from joint and several liability under section 6015(f)1 in
connection with petitioners’ deficiency proceeding. Although the
1All section references are to the Internal Revenue Code in
effect for 1998, and all Rule references are to the Tax Court
Rules of Practice and Procedure, unless otherwise indicated.
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