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discretion in determining that petitioner qualified for full
equitable relief under section 6015(f).
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in Oceanside, California, at the
time she filed her petition. Intervenor resided in Vista,
California, at the time of the filing of the Notice of
Intervention in this case.
Petitioner and intervenor, while married, jointly filed a
Form 1040, U.S. Individual Income Tax Return, for 1994.
The 1994 return reflects a balance due of $4,531. Neither
petitioner nor intervenor paid this amount when the 1994 return
was filed. A portion of the amount plus statutory accruals
remains unpaid.
Petitioner and intervenor legally separated sometime during
1995, and were divorced on November 20, 1996. Neither the
divorce decree nor the marital separation agreement allocates or
addresses responsibility for payment of the 1994 income tax
liability.
In 1996, petitioner filed a Chapter 7 bankruptcy petition,
but the 1994 income tax debt was not discharged because the 1994
tax return was due within the 3-year period prior to the filing
of the petition.
On May 29, 2001, petitioner filed a Form 8857, Request for
Innocent Spouse Relief, seeking relief from liability for the
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