- 4 -
5. The facts upon which the petitioner relies, as
the basis of the petitioner’s case, are as follows:
* * * * * * *
B. The Petitioner was not in control of the
marital finances, which were one of the governing
factors in the preparation of the 1988 jointly filed
income tax return.
C. The sale of the house in question was owned
exclusively by the Petitioner’s former spouse. The
Petitioner had neither a proprietary nor a financial
interest in the house which was sold which caused the
underpayment of the income tax assessed.
Respondent filed an answer to the petition and subsequently
filed a motion to dismiss for lack of jurisdiction and to strike
as to relief sought under section 6015(f). Respondent further
moved to strike the allegations of fact contained in paragraphs
5.B. and 5.C. of the petition. At the time of filing the
petition, petitioner resided in Elmhurst, New York.
Discussion
1. General
Congress enacted section 6015 in the Internal Revenue
Service Restructuring and Reform Act of 1998, Pub. L. 105-206,
sec. 3201, 112 Stat. 685, 734, as a means of expanding relief to
innocent spouses. See H. Conf. Rept. 105-599, at 53 (1998); S.
Rept. 105-174, at 65, 68 (1998); H. Rept. 105-364 (Part I) at 60-
62 (1998). Section 6015(a) provides that, if an individual has
made a joint return, he or she may elect to seek relief from
joint and several liability under subsection (b). In addition,
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