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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