Levy v. Comm'r

JOAN PHYLLIS LEVY, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent

Levy v. Comm'r

No. 12846-02

United States Tax Court

T.C. Memo 2005-92; 2005 Tax Ct. Memo LEXIS 92;

April 26, 2005, Filed

James S. Caris, for petitioner.

Timothy R. Maher, for respondent.

Gerber, Joel

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Chief Judge: This case arises from petitioner's request for relief from joint and several liability under section 6015 for 1979, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, and 1999. 1 The issues for decision are: (1) whether petitioner is entitled to relief under section…