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During the examination and appeals phase of the instant
case, petitioner submitted to respondent a copy of the previously
filed joint 1991 Federal income tax return. However, the copy
included a counterfeit Form 1099-R, prepared by Mr. Browne but
purporting to be from the State of Maryland, indicating that only
$709.96 of the transfer refund distribution was taxable.
OPINION
The question before us is whether petitioner is entitled to
relief from joint and several liability under section 6015,
commonly referred to as innocent spouse relief. The parties do
not dispute that $629,083.14 of the transfer refund must be
included in income. Petitioner seeks relief under section
6015(b), (c), and (f) from the liability for tax attributable to
the failure to include in income the taxable portion of the
transfer refund distribution. We hold that she is not entitled
to such relief.
In our recent Court-reviewed case, Cheshire v. Commissioner,
115 T.C. ___ (2000), we discussed the history of old section 6013
and new section 6015 in detail, and we do not repeat that
discussion here.
Section 6015(b)(1) provides as follows:
(1) In general.--Under procedures prescribed by
the Secretary, if--
(A) a joint return has been made for a taxable
year;
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