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Rooks v. Commissioner

Docket No. 8392-02.

87 T.C.M. 1369 (2004)

T.C. Memo. 2004-127

Teri Geisen Rooks v. Commissioner.

United States Tax Court.

May 27, 2004.

Attorney(s) appearing for the Case

Teri Geisen Rooks, pro se.

Louise R. Forbes, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined that petitioner qualifies for partial relief from joint and several liability pursuant to section 6015(f) for 1992.1 The issue for decision is whether petitioner is entitled to a refund of overpayments respondent applied to her 1992 tax liability.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The...

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