- 10 -
themselves in this case, and Ms. Lewallen is not entitled to
relief under section 6015(f).
Conclusion
For the reasons discussed above, neither petitioner is
entitled to relief from joint and several liability from the
deficiency determined by respondent for 2004.
To reflect our disposition of the disputed issue as to each
petitioner,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: November 10, 2007