Craig Kenneth Martin v. Commissioner

T.C. Memo. 2019-51

UNITED STATES TAX COURT CRAIG KENNETH MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15742-17. Filed May 15, 2019. Craig Kenneth Martin, pro se. Nicholas R. Rosado, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: This proceeding was commenced under section 6015 for review of the Internal Revenue Service’s (IRS or respondent) determination that petitioner is not entitled to relief from joint and several liability with respect -2- [*2] to his joint 1999 Federal income tax return. The issue for our consideration is whether…