T.C. Memo. 2006-199 UNITED STATES TAX COURT KATHLEEN SULLIVAN ALIOTO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14356-03. Filed September 18, 2006. Karen L. Hawkins, for petitioner. Michael E. Melone, Andrew R. Moore, and Davis G. Yee, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: Respondent determined that petitioner did not qualify for relief from joint and several liability for 1995 and 1996. The issue for decision is whether we have jurisdictionPage: 1 2 3 Next
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