Suzanne L. Porter, a.k.a. Suzanne L. Holman v. Commissioner

130 T.C. No. 10

UNITED STATES TAX COURT SUZANNE L. PORTER, a.k.a. SUZANNE L. HOLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13558-06. Filed May 15, 2008. R denied P’s application for relief from joint income tax liability under sec. 6015, I.R.C. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C. R filed a motion in limine to preclude P from introducing at trial any evidence, documentary or testimonial, which was not available to R during the administrative process. R urges us to reconsider our holding in…