115 T.C. No. 15
UNITED STATES TAX COURT
KATHRYN CHESHIRE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3483-99. Filed August 30, 2000.
P and H filed a joint 1992 Federal income tax return
on which a portion of retirement distribution proceeds H
received and interest received from a joint bank account
were omitted from gross income. Although P acknowledges
that when she signed the joint return she had actual
knowledge of the omitted retirement distribution
proceeds, she posits that, relying on H’s false
statements, she had reason to believe that the omitted
retirement distribution proceeds were not taxable and
that she should be entitled to relief under sec. 6015(b),
(c), and/or (f), I.R.C., with respect thereto. Further,
P seeks innocent spouse relief with respect to the sec.
6662(a), I.R.C., accuracy-related penalty.
1. Held: P is not entitled to innocent spouse
relief with respect to the omitted items of income.
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