Mary Ann Whitacre - Page 6




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          check boxes, Letter 3279(DO)(Rev. 1-2001), as a final notice of             
          the Commissioner’s determination that a taxpayer is not entitled            
          to relief from joint and several liability on a joint return                
          under either section 6015(b), (c), or (f).  The form letter also            
          served to advise the taxpayer that “You can contest our                     
          determination by filing a petition with the United States Tax               
          Court.”                                                                     
               On June 4, 2002, respondent sent petitioner Letter                     
          3279(DO)(Rev. 1-2001).  Respondent modified the letter by                   
          manually typing in the following check box and sentence:                    
               : You are not entitled to equitable relief of                          
               liability for the unpaid tax under Section 66(c) of                    
               the Internal Revenue Code.                                             
               F.  Petitioner’s Petition                                              
               Petitioner appealed respondent’s determination by filing a             
          petition with this Court, which was docketed as a petition for              
          determination of relief from joint and several liability on a               
          joint return.                                                               
               In her petition, petitioner does not identify or invoke any            
          section of the Internal Revenue Code under which she seeks                  
          relief.  However, the crux of petitioner’s position is clearly              
          revealed in the following passages from the petition:                       
               According to state community property laws, if I had                   
               not have to claim half his [Mr. Sonnabend’s] income, I                 
               would not have owed anything.                                          
               If you were only to look at my income–-and my                          
               withholding–-and my payments--I should receive a                       





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