Johnson v. Comm'r

LINDSAY M. JOHNSON, Petitioner, AND JOSHUA T. HART, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Johnson v. Comm'r

Docket No. 6664-13

United States Tax Court

T.C. Memo 2014-240; 2014 Tax Ct. Memo LEXIS 240;

November 25, 2014, Filed

Decision will be entered for respondent.

Lindsay M. Johnson, Pro se.

Joshua T. Hart, Pro se.

Sharyn M. Ortega, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION1

DAWSON, Judge: By final notice of determination dated December 21, 2012, respondent denied petitioner's claim for relief from joint and several liability under section 6015(f)2 with regard to the…