Lois Lipton - Page 2

                            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...)           




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