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SJODIN v. COMMISSIONER

Docket No. 10704-03.

88 T.C.M. 221 (2004)

T.C. Memo. 2004-205

Nancy A. Sjodin, v. Commissioner.

United States Tax Court.

September 14, 2004.

Attorney(s) appearing for the Case

Nancy A. Sjodin, pro se.

Blaine Holiday, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge:

This case involves a review of respondent's determination that petitioner is not entitled to relief from joint and several liability under section 6015(f).1 We find no abuse of discretion in respondent's determination.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated...

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