Judith E. Schmick - Page 1
T.C. Memo. 2007-220
UNITED STATES TAX COURT
JUDITH E. SCHMICK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15846-06. Filed August 8, 2007.
Judith E. Schmick, pro se.
Julie A. Jebe, for respondent.
RUWE, Judge: On August 15, 2006, petitioner timely filed a
petition under section 6015(e)1 seeking review of respondent’s
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure. The Tax
Relief and Health Care Act of 2006, Pub. L. 109-432, div. C, sec.
408, 120 Stat. 3061, amended sec. 6015(e)(1) and applies to all
liabilities for taxes arising or remaining unpaid on or after
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Last modified: November 10, 2007