Craig A. Penfield - Page 12




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          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            






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