ORSINO v. COMMISSIONER

Docket No. 6313-01.

85 T.C.M. 1492 (2003)

T.C. Memo. 2003-174

Donna M. Orsino, and Paul R. Orsino, Intervenor v. Commissioner.

United States Tax Court.

Filed June 12, 2003.


Attorney(s) appearing for the Case

Donna M. Orsino, pro se.

Lorianne D. Masano, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge.

By notice dated March 2, 2001, respondent determined a $4,300 deficiency relating to petitioner and her former spouse's 1998 tax year. The issue for decision is whether petitioner is entitled to relief from joint and several liability pursuant to section 6015(b), (c), or (f).1

FINDINGS OF FACT

Petitioner, a legal...

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