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BEATTY v. COMMISSIONER

Dkt. No. 22047-04.

93 T.C.M. 1422 (2007)

T.C. Memo. 2007-167

Cynthia K. Beatty v. Commissioner.

United States Tax Court.

June 27, 2007.

Attorney(s) appearing for the Case

Caroline D. Ciraolo, for petitioner.

James H. Harris, Jr., for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

This case arises from a request for equitable relief (relief) under section 6015(f).1 We must decide whether respondent abused respondent's discretion in denying petitioner relief under section 6015(f) for each of the taxable years 1988 though 1997 and 2000. We hold that respondent abused respondent's discretion in denying petitioner such relief.

FINDINGS OF FACT...

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