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Federal income tax for 1995.
The issue for decision is whether certain amounts received
by petitioner from his former employer during 1995 in connection
with the settlement of a class action against his former employer
are excludable from gross income under section 104(a)(2). In his
petition, petitioner alleged "my ex-wife filed for the year of
1995 and I do not remember signing a 1040 for that tax season, so
I cannot attest to its correctness, nor should I be held
accountable if it is incorrect as to her income." At trial,
petitioner filed a trial memorandum in which he stated that his
former spouse, Carol L. Fuhr Hamblin (Mrs. Hamblin), falsely
reported on their joint return income from a trade or business
activity conducted by her in the amount of $5,670, and the reason
for reporting such income was solely for the purpose of claiming
an earned income credit under section 32. With respect to the
tax on that income, petitioner claims relief from joint liability
under section 6015. Respondent agrees, while not making any
concession, that the issue is appropriate but cannot now be
considered by the Court for the reason that respondent had no
knowledge prior to trial that petitioner intended to claim relief
from joint liability, and, accordingly, petitioner's former
spouse was not provided notice as required by section 6015(e)(4).
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