Melinda Jean Welwood v. Commissioner

T.C. Memo. 2019-113

UNITED STATES TAX COURT MELINDA JEAN WELWOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17254-17L. Filed September 4, 2019. JoAnne Wallace McIntosh, for petitioner. Brooke S. Laurie, Sheila R. Pattison, and Roberta L. Shumway, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: The petition in this case was filed in response to a notice of determination concerning collection action and a notice of determination denying a request for relief under section 6015. The issue for decision is whether petitioner is entitled to relief…