- 9 -
during 1992 was not reported on petitioners' 1992 Federal income
tax return.3 Petitioners also concede the receipt of $18 in
interest income during 1992 from BGE which was not reported on
their 1992 Federal income tax return.
Discussion
Petitioners filed their petition in the instant case in
response to a notice of deficiency. In the petition, petitioner
claimed that she was entitled to innocent spouse relief pursuant
to section 6013(e). After the trial and briefing of the instant
case, Congress enacted section 6015 as part of the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, sec. 3201(a), 112 Stat. 685, 734, and simultaneously
repealed section 6013(e). The effective date of new section 6015
is July 22, 1998. Accordingly, petitioner can no longer seek
relief pursuant to section 6013(e). The parties, however, have
treated the petition as an election of relief pursuant to section
6015(b)(1).4 The parties agreed to waive any right to a new
trial for the purpose of section 6015 and concede that the issues
that were tried pursuant to section 6013(e) are the same issues
the Court should decide pursuant to section 6015(b)(1) except,
3 Petitioner's husband testified that he did not know why the
income from BGE was omitted from petitioners' 1992 joint Federal
income tax return.
4 We treat petitioner's innocent spouse claims pursuant to
sec. 6015 as an amendment to the petition to conform the petition
to the evidence. See Rule 41(b).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011