Diana Stroud, Petitioner, and Thomas M. Stroud, Intervenor - Page 1

                                 T.C. Memo. 2006-175                                  

                               UNITED STATES TAX COURT                                

            DIANA STROUD, Petitioner, AND THOMAS M. STROUD, Intervenor v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1116-05.              Filed August 22, 2006.                

               Cruz Saavedra, for petitioner.                                         
               Thomas M. Stroud, pro se.                                              
               Michael R. Skutley, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  The issues for decision are whether this                
          Court has jurisdiction pursuant to section 6015(e),1 to decide              
          whether Diana Stroud (petitioner) is entitled to relief from                

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the years in issue.                 

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