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.
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Last modified: May 25, 2011