Lanny L. Christensen - Page 1

                                 T.C. Memo. 2005-299                                  

                               UNITED STATES TAX COURT                                

                         LANNY L. CHRISTENSEN, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7387-05.             Filed December 29, 2005.               

               James G. LeBloch, for petitioner.                                      
               Patrick W. Lucas, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioner petitioned the Court under section            
          6015(e) to redetermine respondent’s determination that petitioner           
          is not entitled to relief under section 66(c), 6013(e), or 6015             

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