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entered is not reviewable by any other court, and this opinion
should not be cited as authority.
This is a so-called stand alone innocent spouse case arising
under section 6015(f). Petitioner applied for relief from joint
tax liability for the 1997 taxable year. Respondent determined
that petitioner was not entitled to such relief. Petitioner
filed a timely petition under section 6015(e). Intervenor,
petitioner’s former husband, filed a Notice of Intervention under
Rule 325(b) and opposes such relief. The issue is whether
respondent’s denial of relief under section 6015(f) was an abuse
of discretion. Petitioner resided in Cocoa, Florida, at the time
the petition was filed.
Background
The facts may be summarized as follows. During 1997,
petitioner and intervenor were married. Petitioner was employed
by Ameripath Florida, Inc., and had wage income of $41,823.25
during 1997. Intervenor lost his job in early 1997, and in
August 1997 he decided to return to school for further education.
He also took a part-time job at Sea World of Florida, Inc.,
earning approximately $7 per hour. In order to help pay their
living expenses and accumulated debts, intervenor withdrew
$14,363 from an individual retirement account (IRA).
Petitioner and intervenor were divorced in January 1998.
For the taxable year 1997, petitioner and intervenor filed a
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