- 18 - 2. Knowledge of the event. The requesting spouse new [sic] of the accident that her husband was in- volved in. She also knew when it happened. In prior and subsequent years, she filled out her own tax returns in order to file separately. She appears to have the knowledge of when a deduction can be claimed. 3. Lack of economic hardship. The requesting spouse has indicated that the Service [sic] is in the process of garnishing her wages, and that will leave them in a position where they cannot pay their bills. However, the taxpayer also indicated that they are living in a $300,000 home which will be paid off in a couple of years. The taxpayers have not considered refinancing the home to pay the tax. 4. The additional liability is not solely due to the non-requesting spouse. Even though the casualty took place in the non-requesting spouse’s work environment, the requesting spouse had benefit of the results of that work. She elected to file the joint return, knowing that the tax would be lower. In conclusion, Carolyn meets the threshold requirements for equitable relief. She does not have any of the factors for equitable relief that are in her favor. It is recommended that Carolyn not be granted innocent spouse relief for 1995 under Section 6015(f). On February 14, 2001, the IRS Appeals Office sent petitioner a determination letter regarding petitioner’s claim under section 6015(f) with respect to taxable year 1995. That letter stated in pertinent part: We’re writing to tell you that we’ve made a decision about your November 5, 1999 request for innocent spouse relief under Section 6015(f) of the Internal Revenue Code. * * * * * * * We’ve determined that, for the above tax year(s), we:Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011