Homer L. Richardson - Page 71

                                       - 71 -                                         
          Hence, the scenario at bar simply does not present the type of              
          disadvantage and unfairness contemplated by the section 6015(b)             
          criteria.  To reiterate, Mrs. Richardson does not qualify for               
          relief from joint and several liability under section 6015(b)(1).           
          As a final note, Mrs. Richardson does not seek equitable relief             
          under section 6015(f).                                                      
               To reflect the foregoing,                                              

                                                  Appropriate orders and              
                                             decisions for respondent will            
                                             be entered.                              




























Page:  Previous  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71  

Last modified: May 25, 2011