Lisa Susan Kovitch, and Richard P. Kovitch, Intervenor v. Commissioner

128 T.C. No. 9

UNITED STATES TAX COURT LISA SUSAN KOVITCH, Petitioner, AND RICHARD P. KOVITCH, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12281-05. Filed April 4, 2007. R determined a deficiency with respect to the joint return that P and I filed for 2002. P filed a petition in which the only issue raised was her entitlement to spousal relief pursuant to sec. 6015, I.R.C. I did not file a petition. R notified I of P’s petition and his right to intervene pursuant to sec. 6015(e)(4), I.R.C., and Rule 325 of the Tax Court Rules of Practice and Procedure. I filed a…