Additions to Tax
Sec. Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1)(A) 6653(a)(1)(B) 6653(b)(1) 6653(b)(2) 6661
1985 $265,182 -- -- $132,591 1 $66,296
1986 22,927 $1,146 1 -- -- 5,732
1 Fifty percent of interest due on the deficiency.
Unless stated otherwise, all section references are to the
Internal Revenue Code as in effect during the years in
issue.
Prior to trial, petitioner Carl DiMichele conceded
liability for the above tax deficiencies and additions to
tax, determined by respondent in two notices of deficiency
issued to petitioners. At trial, respondent's attorney
conceded that no part of the underpayment for 1985 was due
to the fraud of petitioner Eileen DiMichele. Following
those concessions, the only issue for decision is whether
petitioner Eileen DiMichele qualifies as a so-called
innocent spouse under section 6013(e) and should be
relieved of liability for the subject tax deficiencies
and the additions to tax for 1986. Therefore, all
further references to "petitioner" are references to
Mrs. DiMichele.
FINDINGS OF FACT
The parties have stipulated some of the facts in these
consolidated cases. The Stipulation of Facts filed by the
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