- 12 -
off a credit card debt. Prior to filing their 1997 return,
petitioner and Mrs. Parker received tax advice from Mrs. Snyder.
Mrs. Snyder had previously worked in a bank and had a financial
background.
Petitioner’s claim of lack of knowledge is uncorroborated.
Nothing in the record in this case persuades us that petitioner
lacked knowledge of Mrs. Parker’s pension distributions. Based
on the record, we conclude that petitioner knew about Mrs.
Parker’s pension distributions that gave rise, in part, to the
understatement of the 1997 tax and therefore, petitioner fails to
satisfy the requirement of section 6015(b)(1)(C). Accordingly,
it is unnecessary to consider the remaining requirements of
section 6015(b)(1). We sustain respondent’s determination that
petitioner is not entitled to relief under section 6015(b)(1).
Moreover, because we conclude that petitioner knew of Mrs.
Parker’s pension distributions in their entirety, he is not
entitled to apportionment of relief under section 6015(b)(2).
In general, section 6015(c) allows proportionate tax relief
through allocation of the deficiency between individuals who
filed a joint return and are no longer married, or who are
legally separated, or who have been living apart for preceding 12
months. However, such allocation is not permitted if the
Secretary demonstrates that the requesting spouse had actual
knowledge, at the time the return was signed, of any item giving
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011