- 11 -
earnings. Petitioner never reviewed the returns at issue before
signing them. The returns were prepared by the promoter of the
tax shelters. Petitioner was responsible for paying the family’s
expenses; she wrote the checks for all expenses. At her
husband’s direction, petitioner wrote the checks for the tax
shelter investments. Petitioner and her husband are still
married.
OPINION
Pursuant to section 6330, petitioner sought relief from
respondent’s proposed collection action. Section 6330 allows a
taxpayer to raise appropriate spousal defenses. Petitioner
contends that respondent improperly denied her relief from joint
and several income tax liability under section 6015(b) or (f).
For the reasons stated infra, we sustain respondent’s
determination. Our jurisdiction is predicated upon section
6330(d)(1)(A). See Davis v. Commissioner, 115 T.C. 35, 37
(2000); Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.
Commissioner, 114 T.C. 176, 179 (2000).
Section 6015(b)(1)
Section 6015(b)(1) states five conjunctive requirements that
a taxpayer must meet to qualify thereunder for relief from joint
tax liability. Section 6015(b)(1)(C) requires the spouse seeking
relief to show that in signing the return she did not know, and
had no reason to know, that there was an understatement.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011