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.                                         

                                 MEMORANDUM OPINION                                   

               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