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