Cynthia K. Beatty - Page 1
T.C. Memo. 2007-167
UNITED STATES TAX COURT
CYNTHIA K. BEATTY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22047-04. Filed June 27, 2007.
Caroline D. Ciraolo, for petitioner.
James H. Harris, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: This case arises from a request for equita-
ble relief (relief) under section 6015(f).1 We must decide
whether respondent abused respondent’s discretion in denying
1All section references are to the Internal Revenue Code in
effect at all relevant times. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: November 10, 2007