Kathy A. King - Page 1

                                    115 T.C. No. 8                                      

                                UNITED STATES TAX COURT                                 

                             KATHY A. KING, Petitioner v.                               
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 5989-97.                   Filed August 10, 2000.             

                    P and H filed a joint income tax return for 1993.                   
               P and H later divorced.  R issued separate notices of                    
               deficiency to P and H determining identical                              
               deficiencies in tax for 1993 related entirely to the                     
               disallowance of a claimed business loss.  P filed a                      
               petition.  P’s only claim was for relief as an innocent                  
               spouse under former sec. 6013(e), I.R.C.  H did not                      
               file a petition.  R assessed a deficiency against H who                  
               has not paid any portion of the assessment and has not                   
               challenged the assessment in any other court.                            
               Subsequent to the petition and trial in this case, sec.                  
               6013(e), I.R.C., was repealed and replaced by sec.                       
               6015, I.R.C.  R filed a report with the Court, taking                    
               the position that P was entitled to relief under new                     
               sec. 6015(b), I.R.C., and that P’s former spouse H                       
               should be provided with adequate notice and an                           
               opportunity to become a party to this proceeding                         
               pursuant to sec. 6015(e)(4), I.R.C.  This Court then                     
               ordered R to serve upon H a copy of the petition and a                   
               copy of Interim Rule 325.  H then filed a Motion For                     

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