T.C. Memo. 2005-36
UNITED STATES TAX COURT
YVONNE C. LOPEZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2524-03. Filed February 28, 2005.
Yvonne C. Lopez, pro se.
Kenneth P. Dale, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: This case arises from a request for relief
under section 60151 with respect to petitioner’s 1992, 1993,
1994, and 1995 taxable years. Respondent determined petitioner
1All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure. Monetary amounts are
rounded to the nearest dollar.
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