WARE v. COMMISSIONER

No. 21809-04.

93 T.C.M. 1196 (2007)

T.C. Memo. 2007-112

Bea-Jaye Ware v. Commissioner.

United States Tax Court.

May 1, 2007.


Attorney(s) appearing for the Case

William J. Day and Austin B. Barnes III, for petitioner.

Alisha M. Harper, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge.

Respondent determined that petitioner is not entitled to relief under section 6015(f) for joint income tax liabilities for 1997 through 1999 (the years in issue).1 The issue for decision is whether respondent abused his discretion in denying petitioner's request for equitable relief under section 6015(f).

FINDINGS OF FACT

Some of the facts have been stipulated...

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