SIRIANNI v. COMMISSIONER

Docket No. 12866-02.

86 T.C.M. 690 (2003)

T.C. Memo. 2003-336

Louise Sirianni v. Commissioner.

United States Tax Court.

Filed December 8, 2003.


Attorney(s) appearing for the Case

Louise Sirianni, pro se.

Donna F. Herbert, for the respondent.


MEMORANDUM OPINION

GERBER, Judge:

Respondent moved for partial summary judgment on the question of whether this Court has jurisdiction to decide petitioner's claim for relief under section 6015.1 Petitioner initially petitioned this Court for review of respondent's determination not to abate interest under section 6404. Petitioner then amended her pleading to include a claim for relief from joint and several liability. We must...

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