MORA v. COMMISSIONER

Docket No. 6154-00.

117 T.C. 279 (2001)

117 T.C. No. 23

PATRICIA M. MORA, F.K.A. PATRICIA RASBERRY, PETITIONER, AND LYNN RASBERRY, INTERVENOR v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 17, 2001.


Attorney(s) appearing for the Case

Patricia M. Mora, f.k.a. Patricia Rasberry, pro se.

Lynn Rasberry, pro se.

Thomas M. Rohall and Kathryn K. Vetter, for respondent.


BEGHE, Judge:

This case is before us on petitioner's "stand-alone" petition under section 6015(e)(1)1 for relief from joint and several liability, following respondent's denial of relief. Intervenor is petitioner's former spouse, who intervened under section 6015(e)(4) and Rule 325. Intervenor and respondent both contend that petitioner is not entitled to relief under either section 6015...

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