Tompkins v. Comm'r

MAURICE TOMPKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Tompkins v. Comm'r

Docket No. 24498-10

United States Tax Court

T.C. Memo 2013-24; 2013 Tax Ct. Memo LEXIS 26; 105 T.C.M. (CCH) 1159;

January 22, 2013, Filed

Decision will be entered for petitioner.

Maurice Tompkins, Pro se.

Blaine Charles Holiday, for respondent.

KERRIGAN, Judge.

KERRIGAN

MEMORANDUM FINDINGS OF FACT AND OPINION

KERRIGAN, Judge: This proceeding was commenced under section 6015(e) for review of respondent's determination that petitioner is not entitled to relief from joint and several liability for 2008 with…