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KARAM v. COMMISSIONER OF INTERNAL REVENUE

No. 14274-09.

T.C. Memo. 2011-230

THERESA M. KARAM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 26, 2011.

Attorney(s) appearing for the Case

Stephen J. Dunn , for petitioner.

Alicia A. Mazurek , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge.

The issue for decision is whether petitioner is entitled to relief from joint and several liability under section 6015(f)1 for taxes reported on joint Federal income tax returns for 1999, 2000, and 2001 (years at issue).

FINDINGS OF FACT

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

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