John A. and Donna L. Rowe - Page 16




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               In Rowe I, we granted petitioner relief under section                  
          6015(c) for the IRA distributions, farming activity losses, and             
          the half of the capital gains, mortgage interest, and charitable            
          contributions allocable to Mr. Rowe.  As previously mentioned,              
          relief is not available under section 6015(c) for the portion of            
          the deficiency allocable to the electing spouse; thus, petitioner           
          was not entitled to relief under section 6015(c) for the halves             
          of the capital gains, mortgage interest, and charitable                     
          contributions that were allocable to her.                                   
                         a.   IRA Distributions                                       
               In 1990, distributions were made from an IRA in petitioner’s           
          name and the taxable amount of the distributions was not reported           
          on petitioner and Mr. Rowe’s 1990 return.  Petitioner testified             
          that she usually picked up the mail and that she opened the                 
          letters that were addressed to her.  Relying in large part on               
          petitioner’s credible testimony that she was unaware of the IRA             
          or any distributions therefrom, we found that this item was                 
          allocable to Mr. Rowe and that petitioner did not have an actual            
          and clear awareness of the omitted income.                                  
               Respondent’s position was that petitioner was not entitled             
          to relief under section 6015(c) for the IRA distributions because           
          this item was allocable solely to her and she had actual                    
          knowledge of the IRA and the distributions.  Respondent based his           
          position on the facts that the account was opened in her name,              






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