T.C. Memo. 2006-24
UNITED STATES TAX COURT
PHYLLIS E. CAMPBELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6772-04. Filed February 15, 2006.
Robert E. McKenzie and Kathleen M. Lach, for petitioner.
Kathleen C. Schlenzig, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Petitioner challenges respondent’s
determination that she is not entitled to relief from joint and
several liability under section 6015(b) or, in the alternative,
under section 6015(f) for the taxable year 1983.1 Petitioner
1Unless otherwise indicated, all section references are to
(continued...)
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