Eleanor Simon - Page 1

                                 T.C. Memo. 2005-220                                  

                               UNITED STATES TAX COURT                                

                            ELEANOR SIMON, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20258-04.            Filed September 21, 2005.              

               Jeffrey A. Collins, for petitioner.                                    
               Steven M. Webster, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  This case arises from a request for equita-           
          ble relief (relief) under section 6015(f)1 with respect to peti-            
          tioner’s taxable year 1998.  We must decide whether respondent              
          abused respondent’s discretion in denying petitioner such relief.           
          We hold that respondent did not abuse respondent’s discretion.              

               1All section references are to the Internal Revenue Code in            
          effect at all relevant times.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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