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allocated to individuals filing the return in
the same manner as it would have been
allocated if the individuals had filed
separate returns for the taxable year.
(B) Exception where other spouse
benefits.--Under rules prescribed by the
Secretary, an item otherwise allocable to an
individual under subparagraph (A) shall be
allocated to the other individual filing the
joint return to the extent the item gave rise
to a tax benefit on the joint return to the
other individual.
* * * * * * *
(f) Equitable Relief.--Under procedures prescribed
by the Secretary, if–-
(1) taking into account all the facts and
circumstances, it is inequitable to hold the
individual liable for any unpaid tax or any
deficiency (or any portion of either); and
(2) relief is not available to such
individual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability. [Emphasis added.]
Petitioner requests that we find: (1) That the underpayment
for 1987 and the deficiency for 1992 are entirely attributable
and allocable to H. Smith and (2) that she was abused emotionally
and physically by a spouse who kept her ignorant of their tax
liabilities, based on her uncorroborated conclusory testimony in
response to leading questions. The unsatisfactory quality of
petitioner’s testimony is shown by the following excerpts:
Q [By petitioner’s counsel] And during the time
that you were married to Mr. Smith did he ever abuse
you emotionally or physically?
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