T.C. Summary Opinion 2007-36 UNITED STATES TAX COURT LOIS LIPTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12588-04S. Filed March 7, 2007. Lois Lipton, pro se. Kathleen Raup, for respondent. GOLDBERG, Special Trial Judge: This is a case arising under section 6015(f), as amended,1 and 7463 of the Internal Revenue 1 The Tax Relief and Health Care Act of 2006, Pub. L. 109- 432, 120 Stat. 2922, amended sec. 6015(e)(1) to provide that this Court may review the Commissioner’s denial of relief under sec. 6015(f) in cases where no deficiency has been asserted. The amendment applies “with respect to liability for taxes arising or remaining unpaid on or after the date of the enactment” of the Act, December 20, 2006. See Tax Relief and Health Care Act of 2006, Pub. L. 109-432, div. C. sec. 408, 120 Stat. 3062. As of the date of enactment, there remained an unpaid liability for tax (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011