Debra Heydon-Grauss, and Bryan Grauss, Intervenor v. Commissioner

T.C. Memo. 2018-209

UNITED STATES TAX COURT DEBRA HEYDON-GRAUSS, Petitioner, AND BRYAN GRAUSS, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10714-17. Filed December 20, 2018. Debra Heydon-Grauss, pro se. Bryan Grauss, pro se. Gary R. Shuler, Jr., and Louis H. Hill, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Debra Heydon-Grauss seeks review of respondent’s determination that she was entitled only to partial relief from joint and several -2- [*2] liability under section 6015(f)1 (innocent spouse relief) for 2005, 2007, and 2008 and was not…