MEMORANDUM OPINION
THORNTON, Judge:
This case is before the Court on respondent's motion for entry of decision.
Background
Petitioner and intervenor filed a joint tax return for taxable year 2000. Taxes were reported on the joint tax return but were not paid.
Petitioner submitted to respondent a Form 8857, Request for Innocent Spouse Relief, with respect to her 2000 joint liability. Respondent denied the requested relief...
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