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DURHAM v. COMMISSIONER

Docket No. 10581-02.

88 T.C.M. 120 (2004)

T.C. Memo. 2004-184

Margaret A. Durham v. Commissioner.

United States Tax Court.

August 16, 2004.

Attorney(s) appearing for the Case

Margaret A. Durham, pro se.

Edwina L. Jones, for respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

Respondent determined that petitioner is not entitled to relief from joint and several liability under section 6015 for the 1993 taxable year.1 The issues for decision are: (1) Whether petitioner is entitled to relief under section 6015(b) or (c); and (2) whether respondent abused his discretion in denying petitioner's request for equitable relief under section 6015(f)....

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