Patricia M. Friday - Page 1

                                   124 T.C. No. 13                                    

                               UNITED STATES TAX COURT                                

                          PATRICIA M. FRIDAY, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6325-04.              Filed May 12, 2005.                   

                    P filed a petition seeking relief from joint and                  
               several tax liability under sec. 6015, I.R.C., and R                   
               moved for summary judgment.  R then moved to withdraw                  
               his summary judgment motion.  The Court granted the                    
               motion to withdraw.  R also moved the Court to “remand”                
               this matter to R’s office that specializes in sec.                     
               6015, I.R.C., cases for further consideration by R                     
               before any further consideration by the Court.                         
                    Held:  R’s motion for remand will be denied.                      
                    Held further:  This case will be returned to the                  
               general docket for trial in due course.                                

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