Susan Kay Dowell - Page 1
T.C. Memo. 2007-326
UNITED STATES TAX COURT
SUSAN KAY DOWELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22650-05. Filed October 30, 2007.
Susan Kay Dowell, pro se.
Steven W. LaBounty, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issue for decision is whether petitioner,
pursuant to section 6015,1 is entitled to innocent spouse relief
with respect to her 2000 and 2001 Federal income tax liabilities.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended.
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Last modified: November 10, 2007