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This document presents the findings of fact and opinion in the case of Rajalakshmi Sriram vs. Commissioner of Internal Revenue regarding the denial of tax relief from joint and several liability under
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Who needs T.C. Memo. 2012-91?

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Taxpayers involved in cases related to the issues discussed in T.C. Memo. 2012-91.
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T.C. Memo. 2012-91 is a memorandum decision issued by the United States Tax Court that addresses specific issues related to tax law.
Individuals or entities involved in the tax issues addressed in T.C. Memo. 2012-91 are required to file or respond according to the court's ruling.
To fill out T.C. Memo. 2012-91, you must follow the guidelines provided in the memorandum, including providing necessary financial and personal information as instructed.
The purpose of T.C. Memo. 2012-91 is to provide a legal precedent and clarify specific tax-related issues to guide future cases.
The information that must be reported includes detailed financial data, the parties involved, and any specific findings or rulings relevant to the case being reviewed.
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