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BROOKS v. COMMISSIONER

Docket No. 8833-01.

85 T.C.M. 1465 (2003)

T.C. Memo. 2003-166

Laura L. Brooks v. Commissioner.

United States Tax Court.

Filed June 5, 2003.

Attorney(s) appearing for the Case

Laura L. Brooks, pro se.

Stephen R. Takeuchi and Michael Pesavento, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice of deficiency dated April 13, 2001, respondent determined a $3,526 deficiency relating to petitioner's 1997 tax year. The issue for decision is whether petitioner is entitled to relief from joint and several liability pursuant to section 6015(b), (c), or (f).1 Petitioner does not otherwise contest respondent's deficiency determination.

FINDINGS OF FACT<...

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