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LOPEZ v. COMMISSIONER

Docket No. 2524-03.

89 T.C.M. 810 (2005)

T.C. Memo. 2005-36

Yvonne C. Lopez v. Commissioner.

United States Tax Court.

Filed February 28, 2005.

Attorney(s) appearing for the Case

Yvonne C. Lopez, pro se.

Kenneth P. Dale, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge.

This case arises from a request for relief under section 60151 with respect to petitioner's 1992, 1993, 1994, and 1995 taxable years. Respondent determined petitioner was not entitled to any relief from joint and several liability under section 6015. Petitioner timely filed a petition seeking review of respondent's determination. The issue for decision is whether respondent...

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