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Although petitioner stated in her claim for relief that she
was seeking relief with respect to the 1995-98 tax years,
respondent treated petitioner’s claim as one for 1989. On November
13, 2000, respondent issued to petitioner a Notice Of Determination
Concerning Relief From Joint and Several Liability Under Internal
Revenue Code Section 6015 (notice of determination). In the notice
of determination, respondent determined that petitioner was not
entitled to relief from joint liability under section 6015(b), (c),
or (f) with respect to the 1989 tax liability. The following
explanation was given:
You do not qualify for relief under Internal Revenue Code
sections 6015(b) or 6015(c) because your request is a
request for relief for an underpayment of tax and not an
understatement of tax. Only Internal Revenue Code
section 6015(f) allows for relief in certain underpayment
situations.
You do not qualify for relief for the underpayment under
Internal Revenue Code section 6015(f) for tax year 1989
because you had knowledge that the tax underpayment was
not being paid when the return was filed. You have not
shown that your former husband intended to pay the
balance due at the time or had the ability to pay the
balance due at that time. You have also not shown that
it would be inequitable to hold you liable for the
balance due from the jointly filed 1989 income tax
return.
On February 7, 2001, petitioner timely filed a petition in
this Court seeking a review of respondent’s determination. As of
the date of trial, the assessed but unpaid 1989 tax liability,
consisting mainly of interest, was $3,500 to $4,500.
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