- 6 -
to that brief. The brief also contains a
statement that under I.R.C. �6015(c)(3)(A)(i)
(I), Mrs. Vetrano is "legally separated from"
Mr. Vetrano.
* * * * * * *
Petitioner based her eligibility upon being
legally separated from Michael Vetrano.
�6015(c)(3)(A)(i)(I). However, the mere filing
of a divorce petition does not constitute legal
separation. See Morrison v. Morrison, 122 N.J.
Super. 277, 300 [sic]; 290 [sic] A.2d 741 [sic]
(Ch. 1972). Nor has she supplied any evidence
to support the statement in the brief that she
was so legally separated. For that reason, she
was not eligible to make the election.
Respondent also argued that Mrs. Vetrano is not eligible
to elect relief under section 6015(c) because Mr. Vetrano
transferred assets to her as part of a fraudulent scheme
to avoid tax and, pursuant to section 6015(c)(3)(A)(ii),
an election under section 6015(c) by either of them is
invalid. Respondent raised other issues to defeat or to
limit relief under section 6015(c), including the
contention that Mrs. Vetrano had actual knowledge of the
items giving rise to the deficiency with the result that
her election under section 6015(c) does not apply to any
part of the deficiency, see sec. 6015(c)(3)(C), the
contention that her share of the deficiency must be
increased by the value of any "disqualified asset" that was
transferred to her, sec. 6015(c)(4)(A), and the contention
that under section 6015(d)(3)(C) "all of the unreported
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011