Kathleen Sullivan Alioto - Page 1

                                 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 jurisdiction           








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