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JAMES v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 23788-18.

T.C. Memo. 2021-7

MEREDITH YVETTE JAMES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 13, 2021.

Attorney(s) appearing for the Case

Meredith Yvette James, pro se.

Susan Mary Fenner and Gordon P. Sanz , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

Petitioner, Meredith Yvette James, and her ex-husband, Deshaun Bailey, filed a joint Federal income tax return for their 2010 tax year, which resulted in a refund that was deposited into Mr. Bailey's bank account. The Internal Revenue Service (IRS) later examined this return, assessed...

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