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NELSON v. COMMISSIONER

Dkt. No. 18144-02.

89 T.C.M. 685 (2005)

T.C. Memo. 2005-9

Kirsten Nelson, a.k.a. Kirsten E. Hillstrom v. Commissioner.

United States Tax Court.

January 25, 2005.

Attorney(s) appearing for the Case

Kirsten Nelson, a.k.a. Kirsten E. Hillstrom, pro se;

Patricia Christiansen, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

This case arises from petitioner's request for relief from joint and several liability under section 6015 for 1992.1 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).

FINDINGS OF FACT

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