Jeffrey Wilfred Heedram v. Commissioner

T.C. Memo. 2018-25

UNITED STATES TAX COURT JEFFREY WILFRED HEEDRAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 679-17. Filed March 7, 2018. Jeffrey Wilfred Heedram, pro se. Adam L. Flick, Stephanie J. Rakoski, and Hannah K. Wikins (specially recognized), for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: Petitioner seeks review under section 6015(e)(1) of respondent’s determination that he is not entitled to relief from joint and several liability for taxable year 2014 with respect to unpaid tax of $1,206 that was -2- [*2] reported on the joint…