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Skoller has abandoned his opposition to granting relief from
joint and several liability to Ms. Skoller. Because respondent
concedes that Ms. Skoller is eligible for separate tax liability
under section 6015(c), the only issue remaining is whether Ms.
Skoller is entitled to relief under section 6015(b) or (f).
A requesting spouse may elect relief from joint and several
liability under section 6015.4 There are three types of relief
available: (1) Section 6015(b)(1) provides for full relief from
joint and several liability; (2) section 6015(c) provides for
separate tax liability available to divorced or separated
taxpayers; and (3) section 6015(f) provides for equitable relief
3(...continued)
have suffered losses over its duration, and there was no showing
that Mr. Skoller had any basis in his interest in PRA by 1994 to
allow a deduction for an operating loss during 1994. See secs.
702, 704(d).
With respect to the sec. 6662(a) accuracy-related penalty,
Mr. Skoller never addressed this issue at trial. An attorney
specializing in taxation law is held to a higher standard of
care. Tippin v. Commissioner, 104 T.C. 518, 534 (1995). Given
that the evidence contradicting the characterization as a
business bad debt was overwhelming, coupled with Mr. Skoller’s
tax experience, we find his conduct nothing but negligent. Mr.
Skoller failed to keep adequate records to substantiate the
alleged $96,211 business bad debt deduction. He surely knew of
the importance of maintaining adequate records in support of a
position taken on a Federal income tax return. See sec. 6001;
sec. 1.6001-1(a), Income Tax Regs.
4 Sec. 6015 applies to any liability for tax arising before
July 22, 1998, but remaining unpaid as of that date. H. Conf.
Rept. 105-599, at 255 (1998), 1998-3 C.B. 747, 1009. Ms.
Skoller’s liability for tax arose in 1994 and remains unpaid.
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