T.C. Memo. 2006-210 UNITED STATES TAX COURT KATHLYN S. STARBUCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24116-04. Filed September 27, 2006. Robert J. Gumser, for petitioner. Erin K. Huss, for respondent. MEMORANDUM OPINION KROUPA, Judge: Respondent determined that petitioner is not entitled to relief from joint and several liability under section 60151 with respect to unpaid taxes reported on joint returns petitioner and her former spouse filed for 1998 and 1999 (the years at issue). We have concluded that we lack jurisdiction to review the Commissioner’s denial of relief under section 6015(f) 1All section references are to the Internal Revenue Code in effect for the years at issue, unless otherwise indicated.Page: 1 2 3 Next
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