T.C. Memo. 2006-246
UNITED STATES TAX COURT
DEANN MARIE MCCAUSLAND, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2486-05. Filed November 13, 2006.
Held: Petition for determination of relief from
joint and several liability under sec. 6015(f), I.R.C.,
dismissed for lack of jurisdiction. Billings v.
Commissioner, 127 T.C. 7 (2006), followed.
DeAnn Marie McCausland, pro se.
James E. Cannon, for respondent.
MEMORANDUM OPINION
WHERRY, Judge: This case is before the Court on
respondent’s motion to dismiss for lack of jurisdiction. The
instant proceeding arises from a petition for judicial review
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