Luis A. Vasquez, Petitioner, and Wendy Houdeshell, n.k.a. Wendy Gray, Intervenor - Page 2

                            T.C. Summary Opinion 2005-133                             


                               UNITED STATES TAX COURT                                


                          LUIS A. VASQUEZ, Petitioner, AND                            
                 WENDY HOUDESHELL, n.k.a. WENDY GRAY, Intervenor v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 19130-04S.             Filed September 8, 2005.             

               Luis A. Vasquez, pro se.                                               
               Joshua M. Wease, for intervenor.                                       
               A. Gary Begun, for respondent.                                         


               DEAN, Special Trial Judge:  This is a case arising under               
          sections 6015 and 7463, as in effect at the time the petition was           
          filed.  Unless otherwise indicated, subsequent section references           
          are to the Internal Revenue Code of 1986 as amended, and Rule               
          references are to the Tax Court Rules of Practice and Procedure.            







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