Jane M. Lassek, and Michael E. Smith, Intervenor v. Commissioner

T.C. Memo. 2019-145

UNITED STATES TAX COURT JANE M. LASSEK, Petitioner, AND MICHAEL E. SMITH, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25395-16. Filed October 28, 2019. Albert B. Kerkhove and Howard N. Kaplan, for petitioner. Michael E. Smith, pro se. Britton G. Wilson and Douglas S. Polsky, for respondent. 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 1 Unless otherwise indicated, all section references are to the…