Stanley K. and Tomi L. Baumann - Page 1

                                 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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