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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.
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Last modified: May 25, 2011