Rhonda K. Juell, a.k.a. Rhonda K. Juell-Podlak, Petitioner, and Glenn M. Evans - Page 1















                                 T.C. Memo. 2007-219                                  


                               UNITED STATES TAX COURT                                


           RHONDA K. JUELL, a.k.a. RHONDA K. JUELL-PODLAK, Petitioner, AND            
                            GLENN M. EVANS, Intervenor v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9631-06.              Filed August 8, 2007.                 


               Kelly W. Hoversten, for petitioner.                                    
               Glenn M. Evans, pro se.                                                
               Melissa J. Hedtke, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge:  Respondent determined deficiencies in                   
          petitioner and intervenor’s Federal income taxes for 1987 through           
          1994 as follows:                                                            









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