T.C. Memo. 2006-4
UNITED STATES TAX COURT
JUDITH A. MADDEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17104-04. Filed January 5, 2006.
Donald L. Herskovitz, for petitioner.
Michele A. Yates, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined that petitioner is not
entitled to relief from joint liability under section 6015(f)1
for $141,302 of unpaid Federal income tax for 2000 that
1Unless otherwise specified, section references are to the
Internal Revenue Code.
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