Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the taxable years before the
Court, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
After concessions,1 the issue for decision is whether
petitioner qualifies for relief under section 6013(e) as an
innocent spouse with respect to the tax liability stemming from
her husband's Schedule C business income and expenses for the
taxable years 1988 and 1989.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits attached thereto are
incorporated herein by this reference.
Petitioner resided in Belleview, Florida, at the time she
filed her petition. Petitioner and Charles R. Zimmerman (the
Zimmermans) were married in June of 1985, have not separated or
divorced, and continue to be married. The Zimmermans have a
daughter, Brooke, born April 22, 1988.
Petitioner has a high school education and has no training
in bookkeeping. Before her marriage, petitioner worked, received
Forms W-2, knew she had to file tax returns, and filed income tax
1 The parties agree and have stipulated that the
adjustments for the taxable years 1988 and 1989 and the resulting
deficiencies, as stated in the notice of deficiency, are
accurate. Petitioner does not claim innocent spouse treatment as
to her own omitted wage, interest, and dividend income for the
years 1988 and 1989. Petitioner does not contest any of the
additions to tax or penalty for the years 1988 and 1989.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011