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…
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