Ann Marie Minihan, and John J. Minihan, Jr., Intervenor v. Commissioner

Gustafson, Judge:

This case arises from petitioner Ann Minihan’s timely request under section 6015(f) 1 for “innocent spouse” relief from joint liability for tax years 2001, 2002, 2003, 2004, 2005, and 2006. The Internal Revenue Service (irs) denied Ms. Minihan’s request for relief becausé (it concluded) she had not shown that it would be inequitable to hold her responsible for the tax liability. On November 9, 2009, Ms. Minihan filed with this Court a timely petition appealing the IRS’s denial of innocent spouse relief and asking this Court to determine the appropriate relief available to her…