Connie L. Minton a.k.a. Connie L. Keeney v. Commissioner

T.C. Memo. 2018-15

UNITED STATES TAX COURT CONNIE L. MINTON a.k.a. CONNIE L. KEENEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23416-15. Filed February 5, 2018. Connie L. Minton, pro se. D’Aun E. Clark, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: Petitioner seeks review under section 6015(e)(1)1 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 Internal Revenue Code of 1986, as amended and in effect at all relevant times. Rule references are…