Belma Begic, Petitioner, and Zamir Jahic, Intervenor - Page 3




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          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.                         
























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