KOLLAR v. COMMISSIONER OF INTERNAL REVENUE

No. 15928-05.

131 T.C. No. 12

MARY ANN KOLLAR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed November 25, 2008.


Attorney(s) appearing for the Case

Jonathan P. Decatorsmith, for petitioner.

Gregory J. Stull, for respondent.


OPINION

MARVEL, Judge.

Respondent moves the Court to dismiss this case for lack of jurisdiction, asserting that the Court lacks jurisdiction under section 6015(e)(1) to review respondent's determination that petitioner is not entitled to equitable relief under section 6015(f) (section 6015(f) relief).1 Petitioner requests section 6015(f) relief from her liability for accrued interest owed with respect to her 1996 Federal income...

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