MEMORANDUM FINDINGS OF FACT AND OPINION
ASHFORD, Judge.
Petitioner filed the petition in this case in response to a so-called final appeals determination (notice of determination) denying her request for relief from joint and several liability under section 6015(f) for the 2009 and 2010 taxable years (years at issue). As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.NEVER MISS A DECISION. START YOUR SUBSCRIPTION.
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