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income tax liability on community property income for the taxable
years 1988 through 1998.3 Petitioner stated in an attachment to
Form 8857 that:
Code Section 6015 contains significant provisions
designed to protect married taxpayers from the misdeeds
of their spouses. Further, I understand that innocent
spouse relief is available under an apportioned basis.
My understanding is the IRS is authorized to provide
equitable innocent spouse relief to spouses in
community property states who do not file joint
returns. Additionally, divorced taxpayers and married
taxpayers who are legally separated or who have been
living apart for at least one year are permitted to
elect separate tax liability despite having filed a
joint return.
In the attachment to Form 8857, petitioner further alleged that
she lived separate and apart from her spouse for more than 1
year; her spouse was physically and mentally abusive; her spouse
lied to her about the filing of tax returns; her monthly gross
income was $750; and she would suffer undue and significant
hardship unless the requested relief was granted.
Respondent issued two final notices of determination to
petitioner, each dated August 13, 2001. The explanation of items
attached to the notice of determination for the 1992 year stated
as follows:
We have disallowed your claim for the 1992 tax year
because you have not met the requirements of I.R.C.
section 6015(f) for equitable relief as follows:
* You had reasonable belief that the tax was
3 Form 8857 does not appear to differentiate whether relief
is requested under sec. 66 or under sec. 6015.
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