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All section references are to the Internal Revenue Code in
effect for the taxable years in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure, unless
otherwise indicated.
After concessions,1 the issue for decision is whether
petitioner qualifies for innocent spouse relief under section
6013(e) for taxable years 1981 and 1982.2
1The parties have stipulated that petitioner received, but
did not report, $274 in interest income in 1982. Petitioner is
not entitled to innocent spouse protection under sec. 6013(e)
with respect to this income, and petitioner has stipulated that
she is jointly and severally liable for the 1982 deficiency and
additions to tax owing on the $274 of unreported income.
Further, petitioner and Thomas Dillon's joint 1982 Federal income
tax return was due on October 15, 1983, but it was not filed
until November 21, 1983. Therefore, petitioner is liable for an
addition to tax under sec. 6651(a)(1) for failure to timely file
the 1982 tax return.
2The parties have stipulated that petitioner is liable for
the following deficiency and additions to tax for taxable year
1981 if she is not an innocent spouse under sec. 6013(e):
(1) There is a deficiency of $12,143 in Federal income tax;
(2) there is no addition to tax under sec. 6653(a)(1) or (2); and
(3) there is no addition to tax under sec. 6659. The parties
have also stipulated that petitioner is liable for the following
deficiency and additions to tax for taxable year 1982 if she is
not an innocent spouse under sec. 6013(e): (1) There is a
deficiency of $21,715 in Federal income tax; (2) there is a
$2,171 addition to tax under sec. 6651(a)(1); (3) there is a
$7,575 addition to tax under sec. 6653(a)(1)(A); (4) there is an
addition to tax under sec. 6653(a)(1)(B) equal to 50 percent of
the statutory interest due from April 15, 1983, to the date of
assessment of tax or, if earlier, the date of payment; (5) there
is no addition to tax due under sec. 6659; and (6) there is a
$5,429 addition to tax under sec. 6661. The above stipulations
for taxable year 1982 include the deficiency related to the $274
of omitted income and the addition to tax under sec. 6651(a)(1)
for failure to timely file the return discussed in footnote 1.
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