Alva Cotter Shell IV, Petitioner, and Jamie L. Jones, Intervenor - Page 9

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          deficiency; (3) the requesting spouse significantly benefited               
          (beyond normal support) from the item giving rise to the                    
          deficiency; (4) the requesting spouse will not suffer economic              
          hardship if relief is denied; (5) the requesting spouse has not             
          made a good faith effort to comply with Federal income tax laws             
          in the tax years following the tax year to which the request for            
          relief relates; and (6) the requesting spouse has a legal                   
          obligation pursuant to a divorce decree or agreement to pay the             
          unpaid liability.  See Rev. Proc. 2000-15, sec. 4.03(2), 2001-1             
          C.B. at 449.                                                                
               Petitioner primarily relies on the fact that the unreported            
          income items giving rise to the deficiency are attributable                 
          solely to his former spouse and that he would suffer economic               
          hardship if he did not receive relief.  Respondent argues that              
          petitioner is not eligible for relief because the negative                  
          factors in favor of not granting relief under section 6015(f)               
          outweigh the positive factors in favor of granting relief.                  
               Although it is clear that the unreported income was solely             
          attributable to the earnings of intervenor, the remaining factors           
          weigh heavily against granting petitioner equitable relief.                 
               Petitioner admits that he knew of intervenor’s employment              
          during 1996 and that she derived income from that employment.               
          Intervenor’s unreported earnings were deposited in a joint                  
          checking account for their mutual benefit.  Petitioner and                  
          intervenor discussed not reporting a portion of her income on               






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