- 2 - petitioner is entitled to relief from joint and several liability pursuant to section 6015(b), (c), or (f).1 FINDINGS OF FACT Petitioner, a legal secretary and high school graduate, and Mr. Orsino, who has a degree in bioengineering, married on September 1, 1968. During their marriage, petitioner was responsible for balancing their joint checking account and paying the monthly bills, and Mr. Orsino was responsible for filing all of their Federal tax returns. Mr. Orsino worked for Betz Dearborne as a water treatment specialist for several years prior to, and during, 1998. He quit his job at Betz Dearborne in April or May 1998, but continued as a consultant for 4 weeks. Mr. Orsino also performed water treatment services for National Engineering & Repair Corp. (National Engineering) in May and June of 1998 and deposited compensation received from both companies in the joint checking account. Petitioner was aware that Mr. Orsino performed services for both Betz Dearborne and National Engineering. Petitioner and Mr. Orsino separated sometime in July of 1998. Shortly before their separation, Mr. Orsino’s mother provided Mr. Orsino with a $6,000 savings bond, which Mr. Orsino 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011