BECHERER v. COMMISSIONER

Docket No. 1429-03.

88 T.C.M. 617 (2004)

T.C. Memo. 2004-282

Timothy R. Becherer and Lesley Louise Becherer, v. Commissioner.

United States Tax Court.

December 20, 2004.


Attorney(s) appearing for the Case

Timothy R. Becherer, pro se;

Ric D. Hulshoff, for respondent.


MEMORANDUM OPINION

VASQUEZ, Judge:

Respondent determined that petitioner did not qualify for relief from joint and several liability pursuant to section 6015(b), (c), or (f).1 The issue for decision is whether petitioner is entitled to relief from joint and several income tax liability for 1996 pursuant to section 6015(b), (c), or (f).

Background

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

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