T.C. Memo. 2008-28
UNITED STATES TAX COURT
LISA H. GREEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11678-06. Filed February 12, 2008.
Mitchell S. Fuerst, for petitioner.
Brian A. Pfeifer, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: This matter is before the Court on
respondent’s motion to dismiss for lack of jurisdiction, as
supplemented. After concessions,1 the issue for decision is
1Respondent concedes that the Court has jurisdiction under
sec. 6015(e), I.R.C., to review the determination denying relief
under sec. 6015(f), I.R.C., for 1999 and 2000.
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Last modified: March 27, 2008