Lindsey Jones v. Commissioner

T.C. Memo. 2019-139

UNITED STATES TAX COURT LINDSEY JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 32168-15. Filed October 16, 2019. Jonathan T. Amitrano and Alvah Lavar Taylor, for petitioner. Mindy Meigs and Sherri G. Morris, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: Petitioner filed the petition in this case in response to a so-called final appeals determination (notice of determination) denying her request for relief from joint and several liability under section 6015(f) for the 2009 and -2- [*2] 2010 taxable years (years at…