Court of Appeals for the Sixth Circuit June 3, 2004, No. 03-1265 (Alt v. Commissioner)

SUHRHEINRICH, Circuit Judge.

Petitioner-Appellant Rosalinda Alt (Petitioner) appeals the Tax Court’s decision that she is not entitled to innocent spouse relief from joint and several liability pursuant to 26 U.S.C. § 6015 for the taxable years 1982 through 1989. For the reasons that follow, we AFFIRM the decision of the Tax Court.

I. Facts

Petitioner is a seventy-six-year-old married woman.