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OPINION OF THE SPECIAL TRIAL JUDGE
CARLUZZO, Special Trial Judge: In a final notice of
determination, dated March 8, 2001, respondent denied
petitioner’s claim for section 6015(f) relief from her unpaid
1996 Federal income tax liability. In a timely petition, filed
May 24, 2001, petitioner requests this Court to review
respondent’s determination. Our jurisdiction to do so is
established by section 6015(e), see Ewing v. Commissioner,
118 T.C. 494, 496-497 (2002), and we review respondent’s
determination for abuse of discretion, Butler v. Commissioner,
114 T.C. 276, 292-293 (2000).
Background
Some of the facts have been stipulated and are so found. At
the time the petition was filed in this case, petitioner resided
in Hillsboro, Oregon.
Petitioner and Ronald R. Weight were married on February 14,
1992, they separated in 1997, and were divorced by a Stipulated
Judgment of Dissolution of Marriage, effective February 26,
1998(the divorce decree). They have one child, Aaron Cyrill
Weight.2 Petitioner also has at least one other child, Sarah C.
Weight, who presumably was a minor during 1996. Mr. Weight is
not the father of Sarah C. Weight. In 1998, Sarah C. Weight
2 In the divorce decree, the date of birth for this child
is listed as December 5, 1977. We assume that the reference to
1977 is an error.
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