Kathlyn S. Starbuck - Page 1

                                 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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