Legal Opinion
Judith A. Barnes, f.k.a. Judith Genrich v. Commissioner
United States Tax Court
Decided June 11, 2008No. 15716-07Unknown
1Opinion of the Court
130 T.C. No. 14
UNITED STATES TAX COURT JUDITH A. BARNES, f.k.a. JUDITH GENRICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15716-07. Filed June 11, 2008. On Nov. 24, 2000, P filed a request for equitable relief from joint and several liability with respect to her and her ex-spouse’s 1997 tax underpayment. On Sept. 13, 2001, R issued a final notice of determination, denying the requested relief. On Mar. 7, 2007, P filed a second request for equitable relief with respect to the same underpayment, providing more detailed factual allegations and alleging that in 2002…
2Cases cited18 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Fargo v. Comm'rUnited States Tax Court · 2004
- Jeremiah Benzvi and Robert L. McLeroy v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
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