T.C. Memo. 2006-31
UNITED STATES TAX COURT
JANET H. KRASNER, Petitioner, AND PAUL KRASNER, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4702-04. Filed February 23, 2006.
Dermot F. Kennedy, for petitioner.
Paul Krasner, pro se.
Jack T. Anagnostis, 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
1All section references are to the Internal Revenue Code in
effect at all relevant times.
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