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In July 1996, petitioner, with the assistance of her C.P.A.,
filed an amended return, Form 1040X, for the taxable year 1995.
The principal change reflected on the amended return was the
inclusion of “her 50% share of estimated tax payment made
10/15/95" in the amount of $13,125.3 The “bottom line” of the
amended return showed a balance due of $7,210.4
D. Petitioner’s Request for Relief
On or about September 15, 2001, petitioner filed with
respondent Form 8857, Request for Innocent Spouse Relief, for the
taxable year 1995. In an attachment to the form, petitioner
stated that she was requesting equitable relief “According to
revised guidelines”, which she quoted as follows:
If you were married and filed a separate return in a
community property state and are now liable for an
underpayment or understatement of tax, you may request
equitable relief if you believe it is unfair for you to
be liable for the unpaid tax.[5]
E. Respondent’s Final Notice
In June 2002, the Commissioner utilized a form letter with
3 The record does not definitively reveal who made the
“estimated tax payment” on Oct. 15, 1995; however, it would
appear that it was made by Mr. Sonnabend. Also, the record
suggests that this payment was actually a payment that
accompanied a request by Mr. Sonnabend for extension of time to
file his separate return for the taxable year 1995.
4 The record does not reveal whether respondent accepted
petitioner’s amended return.
5 This sentence appears in the General Instructions
accompanying Form 8857.
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Last modified: May 25, 2011