- 3 - petitioner, while residing in St. Louis, Missouri, filed her petition with the Court. On October 31, 2005, Mr. Jahic filed his notice of intervention with the Court. OPINION Petitioner did not know about the items giving rise to the deficiency, participate in the daily operations of the businesses, or sign the tax return. Accordingly, she is entitled to relief pursuant to section 6015(c). Contentions we have not addressed are irrelevant, moot, or meritless. To reflect the foregoing, Decision will be entered for petitioner.Page: Previous 1 2 3Last modified: November 10, 2007