- 4 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011