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respondent’s determination to grant the electing spouse relief
from joint liability on a joint return. We hold it does.
Unless otherwise indicated, section references are to the
Internal Revenue Code as amended. Rule references are to the Tax
Court Rules of Practice and Procedure.
Background
Thomas Hale (Thomas) and Sylvia Hale (Sylvia) (collectively
the Hales) filed joint Federal income tax returns for 1979 and
1980. The Hales separated in 1978 and divorced in 1981.
Respondent mailed a notice of deficiency to the Hales on August
19, 1988. That notice determined tax deficiencies of $44,017 and
$21,657 for 1979 and 1980, respectively and additions to tax
under section 6653(a) of $2,197 and $1,074 for 1979 and 1980,
respectively. On November 21, 1988, the Hales petitioned the
Court for redetermination of these deficiencies and additions to
tax. The Hales resided in California when their petition was
filed. Thomas died in 1994, and the Court substituted the Hale
Exemption Trust, Sharon Hale, Trustee (the successor in interest
to Thomas), for Thomas as a party in this proceeding.
On July 10, 1998, Sylvia, now represented by separate
counsel, moved the Court to amend the petition to assert her
entitlement to relief under former section 6013(e). The Court
granted Sylvia’s motion on July 17, 1998.
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