STARBUCK v. COMMISSIONER

Docket No. 24116-04.

92 T.C.M. 308 (2006)

T.C. Memo. 2006-210

Kathlyn S. Starbuck v. Commissioner.

United States Tax Court.

September 27, 2006.


Attorney(s) appearing for the Case

Robert J. Gumser, for petitioner.

Erin K. Huss, for respondent.


MEMORANDUM OPINION

KROUPA, Judge:

Respondent determined that petitioner is not entitled to relief from joint and several liability under section 60151 with respect to unpaid taxes reported on joint returns petitioner and her former spouse filed for 1998 and 1999 (the years at issue). We have concluded that we lack jurisdiction to review the Commissioner's denial of relief under section 6015(f) where no deficiency has been asserted...

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