HARBIN v. COMMISSIONER

Docket No. 9994-07.

137 T.C. 93 (2011)

LEONARD W. HARBIN, PETITIONER, AND BERNICE NALLS, Intervenor, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 26, 2011.


Attorney(s) appearing for the Case

Andrew R. Roberson and Patty C. Liu , for petitioner.

Bernice Nalls , pro se.

Gorica B. Djuraskovic , for respondent.


KROUPA, Judge:

This case arises from a petition for relief from joint and several liability under section 60151 after respondent issued a Final Notice of Determination Concerning Your Request for Relief From Joint and Several Liability under section 6015 denying petitioner relief from deficiencies for 1999 and 2000 (years at issue). Petitioner argues that he is entitled to relief under section 6015 from liability for the portions...

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