T.C. Memo. 2006-182 UNITED STATES TAX COURT ROXANNE M. TOPPI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6808-05. Filed August 29, 2006. Roxanne M. Toppi, pro se. Jason Kuratnick, for respondent. MEMORANDUM OPINION WELLS, Judge: Petitioner seeks review of respondent’s determination denying her request for relief pursuant to section 6015(f) regarding taxable years 1995 through 2001. The threshold issue we must decide is whether the Court has jurisdiction over the instant case.Page: 1 2 3 4 5 6 7 Next
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