- 3 - Background In March 1999, petitioner submitted to respondent a request for relief from joint and several liability for taxable year 1988 under section 6015(b), (c), and (f). In a letter dated July 27, 1999, respondent denied the requested relief.1 The determination letter advised that petitioner was not entitled to relief and included the following explanation: “Because the taxpayer Diane Fernandez had actual and constructive knowledge of the Capital Gains and the tax underpayment. In addition, the petitioning spouse received a significant financial benefit when she received sales proceeds of $19,532.13 in tax year 1988.” On October 28, 1999, petitioner filed a timely petition with this Court pursuant to section 6015(e) to review respondent’s denial of relief. Petitioner asserts entitlement to relief under section 6015(b), (c), and (f). The petition sets forth several bases of error by respondent and alleges facts in support of such bases. Two of such allegations of fact are: 1 Petitioner asserts in the petition that the determination letter was mailed to petitioner and her agent on Oct. 6, 1999. Respondent, in his answer to the petition, denies for lack of sufficient information whether a copy of the determination was mailed on Oct. 6, 1999. Respondent did not provide any evidence of the mailing date of the July 27, 1999, letter. While the record is not clear as to the mailing date of respondent’s determination letter, we note that the petition, which was postmarked Oct. 25, 1999, and received by the Court on Oct. 28, 1999, would be timely even assuming the determination letter was mailed on July 27, 1999. See secs. 6015(e)(1), 7502.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011