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HENDRICKS v. COMMISSIONER

Dkt. No. 11416-03L.

89 T.C.M. 1004 (2005)

T.C. Memo. 2005-72

Patricia A. Hendricks and John J. Hendricks v. Commissioner.

United States Tax Court.

April 5, 2005.

Attorney(s) appearing for the Case

Randall M. Willard, for petitioners;

John A. Weeda, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

The petition and amended petition in this case were filed in response to Notices of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notices of determination) sent separately to Patricia A. Hendricks (petitioner) and John J. Hendricks (Mr. Hendricks). In the notice of determination sent to petitioner, respondent denied her request for relief from joint and several liability...

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