T.C. Memo. 2005-33
UNITED STATES TAX COURT
MARIA RIVERA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7394-03. Filed February 24, 2005.
Maria Rivera, pro se.
John W. Strate, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined that petitioner
qualifies for relief from joint and several liability pursuant to
section 6015(c) for 1988 and 1989.1 After concessions, the issue
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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