114 T.C. No. 19
UNITED STATES TAX COURT
MICHAEL B. BUTLER AND JEAN BUTLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27554-96. Filed April 28, 2000.
P and H filed a joint 1992 Federal income tax
return on which H failed to report income from an S
corporation in which he was a shareholder. R issued a
notice of deficiency jointly to P and H who in response
filed a joint petition in this Court. H conceded that
his share of the income from the S corporation was
improperly omitted from the return. In the petition, P
alleged that she was entitled to innocent spouse relief
pursuant to sec. 6013(e), I.R.C. After trial, Congress
enacted sec. 6015, I.R.C., and simultaneously repealed
sec. 6013(e), I.R.C. The parties agreed to treat P's
claim pursuant to sec. 6013(e), I.R.C., as an election
pursuant to sec. 6015(b)(1), I.R.C., which R denied.
Additionally, after trial, P requested that R consider
equitable relief pursuant to sec. 6015(f), I.R.C. R
considered P's request but denied P equitable relief.
P seeks to reopen the record to introduce evidence as
to P's ability to qualify for proportionate innocent
spouse relief pursuant to sec. 6015(b)(2), I.R.C.
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