Annette Faye Neitzer, and Richard J. Arnoldussen, Intervenor v. Commissioner

T.C. Memo. 2018-156

UNITED STATES TAX COURT ANNETTE FAYE NEITZER, Petitioner, AND RICHARD J. ARNOLDUSSEN, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5366-16. Filed September 19, 2018. Patricia A. Hintz, for petitioner. Richard J. Arnoldussen, pro se. Richard C. Grosenick and Karla Nettleton (student), for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: Pursuant to section 6015(e)(1),1 petitioner seeks review of respondent’s determination that she is not entitled to relief from joint and several liability under section 6015(f) for 2012 with…