T.C. Memo. 2007-129
UNITED STATES TAX COURT
DEBRA ANNE BANDERAS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7733-05. Filed May 22, 2007.
P filed joint Federal income tax returns with her
husband H for the 1997 and 1999 taxable years. The
returns were signed subsequent to H’s filing for
bankruptcy protection and reported balances due that
were not paid upon submission. Following H’s death, P
sought relief from joint and several liability under
sec. 6015(f), I.R.C., with respect to the 1997 and 1999
liabilities.
Held: P is not entitled to relief from joint and
several liability, pursuant to sec. 6015(f), I.R.C.,
with respect to her 1997 and 1999 taxable years.
James R. Monroe, for petitioner.
Miriam C. Dillard, for respondent.
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Last modified: November 10, 2007