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seeking to collect the portion of the 1999 income tax that is
attributable to petitioner; petitioner did not in good faith
believe that Mr. Meadows would pay the income tax owed; petitioner
has not shown that she would suffer economic hardship if relief
were not granted; and petitioner did not make a good faith effort
to comply with income tax laws in subsequent years, we conclude
that respondent did not abuse his discretion in denying innocent
spouse relief to petitioner under section 6015(f).
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011