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PORTER v. COMMISSIONER

Docket No. 13558-06.

130 T.C. 115 (2008)

SUZANNE L. PORTER, A.K.A. SUZANNE L. HOLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed May 15, 2008.

Attorney(s) appearing for the Case

Suzanne L. Porter, a.k.a. Suzanne L. Holman, pro se.

Kelly R. Morrison-Lee and Ann M. Welhaf, for respondent.

HAINES, Judge:

The issue for decision is whether in determining petitioner's eligibility for relief under section 6015(f) we may consider evidence introduced at trial which was not included in the administrative record.1

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts, the exhibits attached thereto, and the stipulation...

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