MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge:
Petitioner seeks review of respondent's notices of determination denying petitioner relief under section 6015 from joint liability for tax deficiencies for 1996 and 1997 of $1,552 and $1,515, respectively. Respondent's determinations as to the deficiencies were sustained in a final decision in Huynh v. Commissioner, T.C. Summary Opinion 2001-131.
Unless otherwise indicated, all section...
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