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obligations which have not been addressed, that party who
incurred the debt or obligation shall be responsible for payment
thereof.” The agreement required that Mr. Orsino pay petitioner
$400, monthly, until she recovers the portion of the 401(k)
accounts to which she was entitled.
Respondent determined that petitioner and Mr. Orsino were
subject to a $2,760 penalty relating to early withdrawal of funds
from Mr. Orsino’s 401(k) accounts and failed to report $1,076 of
savings bond interest and $5,100 of nonemployee compensation.
On July 5, 2001, respondent notified Mr. Orsino of
petitioner’s claim for section 6015 relief. On July 30, 2001,
this Court filed Mr. Orsino’s notice of intervention, in which he
contends that petitioner was fully aware of their joint income,
benefited from such income, freely signed their joint returns,
and benefited from the tax refunds they received. On August 30,
2001, the Court denied a motion by petitioner to dismiss Mr.
Orsino’s notice of intervention.
Petitioner resided in Sarasota, Florida, when her petition
was filed.
OPINION
Respondent contends that petitioner is not entitled to
section 6015 relief because she had actual knowledge of each item
that gave rise to the deficiency (i.e., compensation, 401(k)
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